§ 54.4980G-2. Employer contribution defined.
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/us/cfr/t26/s§ 54.4980G-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Q-1: Do the comparability rules apply to amounts rolled over from an employee's HSA or Archer Medical Savings Account (Archer MSA)? A-1: No. The comparability rules do not apply to amounts rolled over from an employee's HSA or Archer MSA. Q-2: If an employee requests that his or her employer deduct after-tax amounts from the employee's compensation and forward these amounts as employee contributions to the employee's HSA, do the comparability rules apply to these amounts? A-2:
No. Section 106(d) provides that amounts contributed by an employer to an eligible employee's HSA shall be treated as employer-provided coverage for medical expenses and are excludible from the employee's gross income up to the limit in section 223(b). After-tax employee contributions to an HSA are not subject to the comparability rules because they are not employer contributions under section 106(d). [T.D. 9277, 71 FR 43058, July 31, 2006]
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§ 54.4980G-2
Employer contribution defined.
Treas. Dec.T.D. 9277
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