IRS
officials announced today the release of guidance
for firms that wish to fund health savings accounts
of the partners.
IRS
Notice 2005-8 explains how the Internal Revenue
Service will be applying deductibility provisions
for a partnership’s contributions to a partner’s
Health Savings Account (HSA), and an S corporation’s
contribution to a 2-percent shareholder-employee’s
HSA.
You
can view the entire document here.
