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IRS Issues Guidance on HSA-Related OBBBA Changes (PDF)
Thomson Reuters / EBIA 
[Guidance Overview] Dec. 12, 2025 "[T]he OBBBA made permanent the safe harbor allowing high-deductible health plans (HDHPs) to cover telehealth and other remote care services before the minimum deductible is satisfied without losing their HDHP status. These services are also considered disregarded coverage on a permanent basis and thus will not cause a loss of HSA eligibility. " MORE >> |
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