Treasury Regulations · 26 CFR
§ 54.4980G-7. Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
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-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 8, 2009 by T.D. 9457
- Issued under
- 26 U.S.C. § 4980G
- Length
- 172 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
Q-1 How do the comparability rules of section 4980G apply to qualified HSA distributions under section 106(e)(2)?
A-1:The comparability rules of section 4980G do not apply to amounts contributed to employee HSAs through qualified HSA distributions. However, in order to satisfy the comparability rules, if an employer offers qualified HSA distributions, as defined in section 106(e)(2), to any employee who is an eligible individual covered under any HDHP, the employer must offer qualified HSA distributions to all employees who are eligible individuals covered under any HDHP. However, if an employer offers qualified HSA distributions only to employees who are eligible individuals covered under the employer's HDHP, the employer is not required to offer qualified HSA distributions to employees who are eligible individuals but are not covered under the employer's HDHP.
Q-2: What is the effective date for the rules in this section?
A-2: The rules in this section are effective for are effective for employer contributions made for calendar years beginning on or after January 1, 2010.
[T.D. 9457, 74 FR 45999, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 9457 (74 FR 45999)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 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.
- § 54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
- § 54.4980H-0 Table of contents.
- § 54.4980H-1 Definitions.
- § 54.4980H-2 Applicable large employer and applicable large employer member.
- § 54.4980H-3 Determining full-time employees.