Excerpt: This document contains final Pension Excise Tax Regulations ... under section 4980G of the [Internal Revenue Code]. Under section 4980G of the Code, an excise tax is imposed on an employer that fails to make comparable contributions to the HSAs of its employees.... [I]f an employer fails to make comparable contributions ... , an excise tax equal to 35% of the aggregate amount contributed by the employer to the HSAs of its employees during that calendar year is imposed[.]