IRS Issues Transition Relief Notice for Plans with Male Sterilization or Contraceptive Benefits
Recently, some states adopted laws that
require certain health insurance policies to
provide benefits for male sterilization and male contraceptives without cost-sharing.
However, under health saving account (HSA) eligibility requirements, a high deductible health plan (HDHP) generally may not provide benefits for any year until the minimum deductible for that year is satisfied. Although an HDHP may provide preventive care without a deductible or with a deductible that is below the minimum annual amount required by HSA eligibility requirements, male sterilization and male contraceptives are not considered preventive care under the Social Security Act or any Treasury Department guidance.