IRS Addresses Male Sterilization and Male Contraceptive Benefits and HSA Eligibility | Practical Law
The Internal Revenue Service (IRS) has issued Notice 2018-12, which provides that health plans that offer benefits for male sterilization or male contraceptives without a deductible (or with a deductible below the minimum annual deductible for high deductible health plans (HDHPs) under the rules for health savings accounts (HSAs)) do not qualify as HDHPs. The notice includes transition relief until 2020 for individuals enrolled in plans that do not qualify as HDHPs under this guidance.