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IRS: Male Sterilization and Contraceptives Are Not an HSA Preventive Care Service
HUB International Link to more items from this source
[Guidance Overview]
Mar. 21, 2018
"[E]mployees who enrolled in HDHPs that are required to cover these services would not be eligible to contribute to an HSA. Doing so would make them subject to excess contribution penalties.... The mere fact that the plan covers these items and services is enough."

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