Transition Relief for Certain HDHPs and HSAs

Notice 2018-12 clarifies that a health plan providing benefits for male sterilization or male contraceptives without a deductible or with a deductible below the minimum deductible for a high deductible health plan is not a high deductible health plan. This notice further provides transition relief for periods before 2020.

Document Excerpt
This notice clarifies that a health plan providing benefits for male sterilization or male
contraceptives without a deductible, or with a deductible below the minimum deductible for a
high deductible health plan (HDHP) under section 223(c)(2)(A) of the Internal Revenue Code
(Code), is not an HDHP under current guidance interpreting the requirements of section
223(c)(2) of the Code. This notice further provides transition relief for periods before 2020
during which coverage has been provided for male sterilization or male contraceptives without a
deductible, or with a deductible below the minimum deductible for an HDHP.

Link

https://www.irs.gov/pub/irs-drop/n-18-12.pdf

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