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| IRS Proposes Rules for Determining Comparable Contributions to Health Savings Accounts (PDF) Eversheds Sutherland  Sept. 1, 2005 5 pages. Excerpt: Under the proposed rules, employers that elect to make contributions to their employees' HSAs are required to make comparable contributions for all employees who (1) are eligible individuals enrolled in a high deductible health plan (HDHP), (2) are in the same category of employment and (3) have the same category of coverage. |
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