26 U.S. Code § 4980G - Failure of employer to make comparable health savings account contributions
Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
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.
2006—Subsec. (d). Pub. L. 109–432 added subsec. (d).
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