§ 220(i)(5)(B)

treated as MSA-participating employer

UNDECIDED

0 of 2 settled

  1. 1

    § 220(i)(5)(B)

    ALL OF
    “If the Secretary determines under subsection (j)(2)(A) that the numerical limit for the calendar year following a cut-off year described in paragraph (2)(B) has not been exceeded—” Enclosing § 220(i)(5)
    “any employer who offers coverage under a high deductible health plan to any employee during such 6-month period”
    “the requirements of paragraph (4) are met with respect to such coverage” needs Step 2 an msa-participating employer UNDECIDED
  2. 2

    § 220(i)(4)

    an msa-participating employer

    ANY OF

    For purposes of this subsection, the term “MSA-participating employer” means any small employer if—

    “any small employer” Opening words
    “such employer made any contribution to the Archer MSA of any employee during the cut-off year or any preceding calendar year which was excludable from gross income under section 106(b), or” § 220(i)(4)(A)
    “at least 20 percent of the employees of such employer who are eligible individuals for any month of the cut-off year by reason of coverage under a high deductible health plan of such employer each made a contribution of at least $100 to their Archer MSAs for any taxable year ending with or within the cut-off year which was allowable as a deduction under this section.” § 220(i)(4)(B)