§4980G. Failure of employer to make comparable health savings account contributions — Inbound Citations
26 U.S.C. § 4980G
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 4980G as a whole
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(i) Except as provided in clause (ii), section 4980G shall not apply to qualified HSA distributions.
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(ii) In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).
Citations to §4980G(b)
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(ii) In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).
Citations to §4980G(d)
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(ii) In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).