{"data":{"id":"us/26-cfr-54.4980g-2","jurisdiction":"us","citation":"26 CFR 54.4980G-2","heading":"G-2 Employer contribution defined.","body":"Q-1: Do the comparability rules apply to amounts rolled over from an employee's HSA or Archer Medical Savings Account (Archer MSA)?\nA-1: No. The comparability rules do not apply to amounts rolled over from an employee's HSA or Archer MSA.\nQ-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?\nA-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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 54—PENSION EXCISE TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a7e74cc4dc47e41245e0afca41b89563780290d01ec862d553a30f86e97b7a13","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.4980g-1","next":"us/26-cfr-54.4980g-3"},"notice":"GroundRules: Original legal text. Not legal advice."}