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IRS GuideWire October 17, 2024

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Issue Number:  N-2024-71 & N-2024-75  

Inside This Issue


Notice 2024-71 provides a safe harbor under section 213 of the Internal Revenue Code. 

Notice 2024-75 expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) under section 223(c)(2)(C) of the Internal Revenue Code without a deductible, or with a deductible below the applicable minimum deductible for the HDHP. 

Notice 2024-71 and Notice 2024-75 will be in IRB:    2024-44, dated October 28, 2024.

 

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