Notice 2013-57 - Preventive care and minimum deductible under high deductible health plan 

September 9:  The IRS today released an advance copy of Notice 2013-57 clarifying that “preventive care” required to be provided under the health care reform law qualifies as preventive care that may be provided without application of the minimum deductible of a high deductible health plan (i.e., required for purposes of contributions to a Health Savings Account (HSA)).

Notice 2013-57 [PDF 13 KB] clarifies that a health plan will not fail to qualify as a high deductible health plan under section 223(c)(2) merely because it provides, without a deductible, preventive health services required by the 2010 health care law to be provided by a group health plan or a health insurance issuer offering group or individual health insurance coverage.

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