EXCISE TAX

Internal Revenue Bulletin 2006-33 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9277, page 226. Final regulations under section 4980G of the Code provide guidance regarding employer comparable contributions to Health Savings Accounts (HSAs). The regulations provide that if an employer makes comparable contributions to any employee’s HSA, the employer must make comparable contributions for the calendar year to the HSAs of all comparable participating employees. In addition, the final regulations set forth the rules for calculating comparable contributions.

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▸Contents — Internal Revenue Bulletin 2006-33

Internal Revenue Bulletin 2006-33

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