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ARTICLE · 25 MARCH 2020

IRS To Waive HSA Rule For Coronavirus Coverage

Ogletree, Deakins, Nash, Smoak & Stewart
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High-deductible health plans may now cover testing and treatment for 2019 novel coronavirus (COVID-19) on a first-dollar basis without risking making participants ineligible to participate in health savings accounts.

United StatesEmployment and HR
Timothy Stanton
Timothy Stanton
Hillary M. Sizer
Hillary M. Sizer
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High-deductible health plans may now cover testing and treatment for 2019 novel coronavirus (COVID-19) on a first-dollar basis without risking making participants ineligible to participate in health savings accounts (HSAs). The Internal Revenue Service (IRS) released a notice providing temporary relief for high-deductible health plans covering COVID-19-related health care services and supplies before the minimum deductible is met.

The IRS is granting cost-sharing relief for COVID-19 testing and treatment to remove administrative delays and financial disincentives that may otherwise discourage individuals from getting tested and treated for the illness. The IRS reserves the right to terminate such relief by future notice.

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