"IRS Notice 2019-45 [increased] the flexibility of health savings account (HSA)-eligible health plans to cover specific low-cost preventive services ... on a pre-deductible basis.... The percentage of employers that eliminated cost sharing for various pre-deductible services ranged from a low of 25 percent to a high of 40 percent. Between nearly one-half and two-thirds required a copayment from employees, depending on the health care service."