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Rev. Proc. 2020-43

SECTION 3. PROCEDURE

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

For plan years beginning after December 31, 2020, and before January 1, 2022, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.98311(c)(3)(viii) is $1,800. The Department of the Treasury and the Internal Revenue Service intend to publish, by June 1, 2021, the adjusted amount for plan years beginning after December 31, 2021, and before January 1, 2023.

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▸Contents — Internal Revenue Bulletin 2020-45
Internal Revenue Bulletin 2020-45

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