IRS Provides Transitional Relief for State Mandates for HDHPs
Date Published: Wednesday, June 23, 2004
On June 21, 2004, IRS issued new guidance (IRS Notice 2004-43) providing transitional relief for individuals in states where high deductible health plans (HDHPs) are not available because state laws bar or limit a deductible for certain benefits. (The state laws must have been in effect on January 1, 2004.) The transitional relief will be effective until January 1, 2006.
Please refer to the file below for additional information.