§4980E. Failure of employer to make comparable Archer MSA contributions — Inbound Citations
26 U.S.C. § 4980E
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 4980E as a whole
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(b) Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
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(d) For purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees.
Citations to §4980E(d)(4)
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(iii) For purposes of clause (i)(II), the term “employee” shall not include any employee described in section 4980E(d)(4) or any excluded employee.
Citations to §4980E(d)(4)(B)
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(i) in the case of a qualifying employee who is not a part-time employee (as defined in section 4980E(d)(4)(B)), not less than 2 weeks of annual paid family and medical leave, and