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Rev. Proc. 2020-43

SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2020-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the maximum amount allowed to be newly made available for plan years beginning after December 31, 2020, and before January 1, 2022, for excepted benefit health reimbursement arrangements provided under § 54.9831-1(c)(3)(viii). The maximum amount indexed pursuant to § 54.9831-1(c)(3)(viii)(B)(1) will not change for plan years beginning after December 31, 2020, and before January 1, 2022, and remains $1,800.

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▸Contents — Internal Revenue Bulletin 2020-45

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