The Internal Revenue Service is trying to keep worries about preventive services benefits rules under PPACA from rattling the health savings account program.
The IRS protected HSA-compatible plans with a notice, IRS Notice 2013-57, that irons out conflicts between the HSA program preventive services rules and the Patient Protection and Affordable Care Act preventive services package rules.
Section 223 of the Internal Revenue Code requires an HSA holder to use the HSA together with high-deductible health coverage.
PPACA requires employer plans and individual health insurance policies to cover a package of preventive services — including checkups, vaccinations and birth control services — without making the patient pay a co-payment or deductible.
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In 2004, the IRS used two notices to let HSA-compatible plans cover some preventive services on a no-deductible or low-deductible basis.