dockets: IRS-2007-0052

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0052 IRS Employer Comparable Contributions to Health Savings Accounts (HSAs) Rulemaking 2023-10-18T01:00:45Z 0b00006480248afa Not Assigned Proposed regulations providing guidance on employer contributions to Health Savings Accounts (HSAs) under Code section 4980G. Section 4980G provides that if an employer fails to make comparable contributions to the HSAs of its employees during a calendar year, an excise tax equal to 35% of the aggregate amount contributed by the employer to the HSAs of its employees during that calendar year is imposed on the employer. The proposed regulations provide guidance on employer comparable contributions to HSAs in instances where an employee has not established an HSA by December 31st and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses.     ["Health Savings Accounts", "comparable contributions", "high deductible health plan"]       CC:TEGE {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["Health Savings Accounts", "comparable contributions", "high deductible health plan"], "modifyDate": "2023-10-18T01:00:45Z", "dkAbstract": "Proposed regulations providing guidance on employer contributions to Health Savings Accounts (HSAs) under Code section 4980G. Section 4980G provides that if an employer fails to make comparable contributions to the HSAs of its employees during a calendar year, an excise tax equal to 35% of the aggregate amount contributed by the employer to the HSAs of its employees during that calendar year is imposed on the employer. The proposed regulations provide guidance on employer comparable contributions to HSAs in instances where an employee has not established an HSA by December 31st and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses. ", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Employer Comparable Contributions to Health Savings Accounts (HSAs)\r\n", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006480248afa"} single_get

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