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Text of IRS Notice 2005-83: High-Deductible Health Plans with Non-Calendar Year Renewal Dates (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] Nov. 21, 2005 3 pages. Excerpt: This notice provides relief for certain health plans with non-calendar year renewal dates that otherwise qualify as high-deductible health plans (HDHPs), except that the plans provide state-mandated benefits without regard to a deductible or with a deductible below the minimum annual deductible specified in § 223(c)(2) of the Internal Revenue Code. |
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