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TREAS/IRS RIN: 1545-BI53 Publication ID: Fall 2016 
Title: Employer Contributions to Health Savings Accounts 
Abstract:

Proposed regulations provide guidance on the interaction between the section 4980(G) comparability rules and section 125 nondiscrimination rules in instances where not all of the employer's employees contribute to a Health Savings Account (HSA) through a cafeteria plan.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 54   
Legal Authority: 26 U.S.C. 125    26 U.S.C. 4980(G)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-101602-09 Drafting attorney: Kevin Knopf (202) 317-4580 Reviewing attorney: Harry Beker (202) 317-4557 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kevin Knopf
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: kevin.knopf@irscounsel.treas.gov