Treasury Regulations · 26 CFR
§ 54.4980G-2. Employer contribution defined.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4980G
Cite as 26 CFR § 54.4980G-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 31, 2006 by T.D. 9277
- Issued under
- 26 U.S.C. § 4980G
- Length
- 155 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 1
Q-1: Do the comparability rules apply to amounts rolled over from an employee's HSA or Archer Medical Savings Account (Archer MSA)?
A-1: No. The comparability rules do not apply to amounts rolled over from an employee's HSA or Archer MSA.
Q-2: If an employee requests that his or her employer deduct after-tax amounts from the employee's compensation and forward these amounts as employee contributions to the employee's HSA, do the comparability rules apply to these amounts?
A-2: No. Section 106(d) provides that amounts contributed by an employer to an eligible employee's HSA shall be treated as employer-provided coverage for medical expenses and are excludible from the employee's gross income up to the limit in section 223(b). After-tax employee contributions to an HSA are not subject to the comparability rules because they are not employer contributions under section 106(d).
[T.D. 9277, 71 FR 43058, July 31, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9277 (71 FR 43058)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
- § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- § 54.4980G-0 Table of contents.
- § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
- § 54.4980G-2 Employer contribution defined.
- § 54.4980G-3 Failure of employer to make comparable health savings account contributions.
- § 54.4980G-4 Calculating comparable contributions.
- § 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
- § 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.