The Internal Revenue Service (IRS) has issued final regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under § 4980G, where an employee has not established an HSA by December 31st, and where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses. The new regulations address issues that were not addressed in prior regulations. The regulations apply to employer contributions made for calendar years beginning on or after January 1, 2009.

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