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| Employer Cost-Sharing Arrangements for Preventive Medications and Services in Response to IRS Notice 2019-45 (PDF) Employee Benefit Research Institute [EBRI]  Nov. 19, 2021 "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." |
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