Q–1: Do the comparability rules apply to amounts rolled over from an employee's HSA
or Archer Medical Savings Account (Archer MSA)?
A–1: No. The comparability rules do not apply to amounts rolled over from an employee's
HSA or Archer MSA.
Q–2: If an employee requests that his or her employer deduct after-tax amounts from
the employee's compensation and forward these amounts as employee contributions to
the employee's HSA, do the comparability rules apply to these amounts?
A–2: No. Section 106(d) provides that amounts contributed by an employer to an eligible employee's HSA shall
be treated as employer-provided coverage for medical expenses and are excludible from
the employee's gross income up to the limit in section 223(b). After-tax employee contributions to an HSA are not subject to the comparability
rules because they are not employer contributions under section 106(d).
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