comparable participating 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.


26 USC § 4980E(d)(3)

Scoping language

None identified, default scope is assumed to be the parent (chapter 43) of this section.
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