Code of Federal Regulations · Section
§ 54.4980G-2 — g-2 Employer Contribution Defined
26 C.F.R. § 54.4980G-2
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).
Authorizing Statute
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Excise tax on certain accumulations in qualified retirement plans26 U.S.C. § 4974
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Regulations26 U.S.C. § 9833
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Shared responsibility for employers regarding health coverage26 U.S.C. § 4980H
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Extension of time for filing returns26 U.S.C. § 6081
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Preventing surprise medical bills26 U.S.C. § 9816
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109
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General requirement of return, statement, or list26 U.S.C. § 6011