The Wagner Law Group Description
Wagner Law Group, A Professional Corporation, is a nationally
recognized ERISA & employee benefits, estate planning,
employment, labor & human resources practice.
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.
Wagner Law Group
Fax: (561) 293-3591
7108 Fairway Drive
Palm Beach Gardens, FL 33418
Francisco, CA 94104
September 26, 2013
State and Federal Law
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
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:
recommended by the United States Preventive Services Task Force;
recommended by the Advisory Committee on Immunization Practices;
care and screenings for infants, children, adolescents and women
provided for in guidelines supported by HHS's Health Resources
and Services Administration ("HRSA"); and
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