IRS Expands List of Preventive Care Benefits for High Deductible Health Plans
The Internal Revenue Service (IRS) has issued Notice 2019-45 which expands the list of “preventive care benefits” permitted to be provided by a high deductible health plan (HDHP) when determining if an individual is eligible to make tax-exempt contributions to a health savings account (HSA). In most cases, a qualified HDHP may not pay benefits until…