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§4980G — Failure of employer to make comparable health savings account contributions

Statute Text — 26 U.S.C. §4980G

(a)General rule

In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year.

(b)Rules and requirements

Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.

(c)Regulations

The Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year.

(d)Exception

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.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §54.4980G-0 Table of contents
  • Treas. Reg. §Treas. Reg. §54.4980G-1 Failure of employer to make comparable health savings account contributions
  • Treas. Reg. §Treas. Reg. §54.4980G-1(b) Effective/applicability date.
  • Treas. Reg. §Treas. Reg. §54.4980G-1(c) Examples.
  • Treas. Reg. §Treas. Reg. §54.4980G-2 Employer contribution defined
  • Treas. Reg. §Treas. Reg. §54.4980G-3 Failure of employer to make comparable health savings account contributions
  • Treas. Reg. §Treas. Reg. §54.4980G-3(b) Example.
  • Treas. Reg. §Treas. Reg. §54.4980G-3(c) Examples.
  • Treas. Reg. §Treas. Reg. §54.4980G-4 Calculating comparable contributions
  • Treas. Reg. §Treas. Reg. §54.4980G-4(b) Satisfying comparability.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(c) Model notice.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(d) §54.4980G-4(d)
  • Treas. Reg. §Treas. Reg. §54.4980G-4(e) Electronic delivery.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(f) Examples.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(g) Example.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(h) Maximum contribution permitted for all employees who are eligible individuals during the last month of the taxable year.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(i) Examples.
  • Treas. Reg. §Treas. Reg. §54.4980G-4(j) Effective/applicability date.
  • Treas. Reg. §Treas. Reg. §54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax
  • Treas. Reg. §Treas. Reg. §54.4980G-5(b) Examples.
  • Treas. Reg. §Treas. Reg. §54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees
  • Treas. Reg. §Treas. Reg. §54.4980G-6(b) Example.
  • Treas. Reg. §Treas. Reg. §54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012

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