IRS Issues Final Regulations on HSA Comparable Contribution Rules

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IRS Issues Final Regulations on HSA Comparable Contribution Rules
Deloitte

Aug. 8, 2006

Excerpt: The final regulations are substantially similar to the proposed regulations the IRS issued last year. However, unlike the proposed regulations, the final regulations permit employers to disregard certain collectively bargained employees for purposes of the comparable contribution requirements, and generally provide more flexibility.

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