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TREAS/IRS RIN: 1545-BF97 Publication ID: Spring 2008 
Title: Employer Comparable Contributions to Health Savings Accounts (HSAs)--No HSA Opened 
Abstract: This notice of proposed rulemaking provides guidance on employer contributions to Health Savings Accounts (HSAs) under section 4980G in instances where an employee has not established an HSA by the end of the calendar year. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 54   
Legal Authority: 26 USC 7805    26 USC 4980G   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/01/2007  72 FR 30501   
NPRM Comment Period End  08/30/2007    
Public Hearing  09/28/2007    
Final Action Completed by TD 9393  04/17/2008  73 FR 20794   
Additional Information: REG-143797-06 Drafting attorney: Mireille Khoury (202) 622-6080 Reviewing attorney: Harry Becker (202) 622-6080 Treasury attorney: Kevin Knopf (202) 622-2329 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mireille Khoury
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4409,
Washington, DC 20224
Phone:202 622-6080
Fax:202 622-3865
Email: mireille.khoury@irscounsel.treas.gov