Additional Preventive Care Benefits Permitted for High Deductible Plans


In Executive Order 13877, issued in June 2019, the Treasury Department and the IRS were directed to consider ways to expand the use and flexibility of HSAs and HDHPs consistent with the provisions of section 223 of the Internal Revenue Code (Health Savings Accounts), and the appropriate standard for preventive care under Section 223(c)(2)(C). HDHP sponsors should review the new guidance promptly. For some HDHPs, plan sponsors may seek to expand the list of preventive care items and services covered under the HDHP.


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