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

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 
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
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