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IRS Permits New Benefits in High Deductible Health Plans
Venable LLP
[Guidance Overview] July 19, 2019
"[Notice 2019-45] has two major limitations: [1] Only the specific treatments covered by the Notice are covered. Even if other treatments may meet the three-pronged test ... they are not permitted to be covered.... [2] The Notice specifically says that male sterilization services (vasectomies) cannot be covered.... [M]any state laws require that health insurance cover vasectomies. In those states, anyone with health insurance (as opposed to an employer's self-insured plan) will not be able to have an HSA."
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