The final regulations expand the flexibility of the proposed rules issued in August 2005. In particular, the final regulations include the following features:
These provisions are designed to accommodate the needs of employers for additional flexibility in designing plans to provide health benefits for employees while preserving the protections of the comparability rules. HSAs and HSA-compatible health insurance have enabled a number of employers - especially smaller employers - to provide affordable health coverage to their employees.
Publication date: 08/14/2006