26 USC 4980E - Failure of employer to make comparable Archer MSA contributions

U.S Code last checked for updates: Nov 22, 2024

§ 4980E.

Failure of employer to make comparable Archer MSA contributions

(a)

General rule

(b)

Amount of tax

(c)

Waiver by Secretary

(d)

Employer required to make comparable MSA contributions for all participating employees

(1)

In general

(2)

Comparable contributions

(A)

In general

For purposes of paragraph (1), the term “comparable contributions” means contributions—

(i)

which are the same amount, or

(ii)

which are the same percentage of the annual deductible limit under the high deductible health plan covering the employees.

(B)

Part-year employees

(3)

Comparable participating employees

For purposes of paragraph (1), the term “comparable participating employees” means all employees—

(A)

who are eligible individuals covered under any high deductible health plan of the employer, and

(B)

who have the same category of coverage.

For purposes of subparagraph (B), the categories of coverage are self-only and family coverage.

(4)

Part-time employees

(A)

In general

(B)

Part-time employee

(e)

Controlled groups

(f)

Definitions

(Added Pub. L. 104–191, title III, § 301(c)(4)(A), Aug. 21, 1996, 110 Stat. 2049; amended Pub. L. 106–554, § 1(a)(7) [title II, § 202(a)(8), (b)(2)(D)], Dec. 21, 2000, 114 Stat. 2763, 2763A–629; Pub. L. 107–147, title IV, § 417(17)(A), Mar. 9, 2002, 116 Stat. 56.)

cite as: 26 USC 4980E