EXCISE TAX

Internal Revenue Bulletin 2005-41 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–138647–04, page 697. Proposed regulations under section 4980G of the Code provide guidance regarding employer comparable contributions to the Health Savings Accounts (HSAs) of employees. The regulations set forth the rules for determining the applicability of the comparability rules and for determining whether an employer’s contributions satisfy the comparability rules.

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▸Contents — Internal Revenue Bulletin 2005-41

Internal Revenue Bulletin 2005-41

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