Wagner Header

The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 

 

Established in 1996, The Wagner Law Group has 23 attorneys engaged exclusively in employee benefits, estate planning and employment law. Seven of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.

 

 

Contact Info

The Wagner Law Group

 

  Integrity | Excellence

  

Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418

   

San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104

 

www.wagnerlawgroup.com

 

 

September 26, 2013 

 State and Federal Law Alert

 

IRS Reconciles Conflict Between PPACA and HSA Rules

 

The IRS has issued guidance (IRS Notice 2013-57) stating that a health plan will not fail to qualify as a high deductible health plan ("HDHP") merely because it provides the "preventive health services" required under PPACA.

 

In general, an individual is eligible to contribute to a Health Savings Account ("HSA") if he or she participates in an HDHP that meets certain statutory and regulatory requirements. In most cases, a qualified HDHP may not pay benefits until its deductible has been satisfied. However, in one exception to the general rule, expenses for "preventive care" may be paid before the deductible has been reached. Previously, in Notices 2004-23 and 2004-50, the IRS had defined "preventive care" for the purposes of HDHPs and HSA contribution eligibility.

 

PPACA requires non-grandfathered group health plans and other health insurance coverage offered in the individual or group market to cover "preventive health services" without imposing cost-sharing requirements. However, the definition of "preventive health services" in PPACA is different from the definition of "preventive care" that applies to HDHPs and includes: 

  • services recommended by the United States Preventive Services Task Force;
  • immunizations recommended by the Advisory Committee on Immunization Practices;
  • preventive care and screenings for infants, children, adolescents and women provided for in guidelines supported by HHS's Health Resources and Services Administration ("HRSA"); and
  • preventive care and screening for women supported by HRSA.  

To reconcile these two sets of requirements, IRS has stated that, for purposes of HSA contribution eligibility, any coverage in an HDHP that meets the definition of "preventive care" under Notices 2004-23 and 2004-50 will continue to be considered "preventive care", even if the coverage does not meet the PPACA definition of "preventive health services", and any coverage that meets the definition of "preventive health services" under PPACA will also be considered "preventive care" for purposes of HSA contribution eligibility.    

 

 

This Newsletter is protected by copyright. Material appearing herein may be reproduced with appropriate credit.

  

Pursuant to Internal Revenue Service Circular 230, we hereby inform you that any advice set forth herein with respect to US federal tax issues is not intended or written by The Wagner Law Group to be used and cannot be used, by you or any taxpayer, for the purpose of avoiding penalties that may be imposed on you or any other person under the Internal Revenue Code.

 

This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.