comparable contributions

(2) Comparable contributions (A) In general For purposes of paragraph (1), the term “comparable contributions” means contributions— (i) which are the same amount, or (ii) which are the same percentage of the annual deductible limit under the high deductible health plan covering the employees. (B) Part-year employees In the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the Archer MSA of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.

Source

26 USC § 4980E(d)(2)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 43) of this section.

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