EMPLOYEE BENEFITS BLOG
EMPLOYEE BENEFITS BLOG
Insights on Employee Benefits and Executive Compensation
EMPLOYEE BENEFITS BLOG
Insights on Employee Benefits and Executive Compensation

IRS Releases Regulatory Notices Related to Health Plan Coverage of Contraceptives

By , and on November 12, 2024
Posted In Employee Benefits, Health and Welfare Plans

The Internal Revenue Service (IRS) recently released Internal Revenue Bulletin 2024-44. The Bulletin includes Notice 2024-71, which provides a safe harbor under Internal Revenue Code § 213(d), treating amounts paid for condoms as medical care expenses eligible for reimbursement under various health plans. It also includes Notice 2024-75, which expands the list of preventive care benefits that high-deductible health plans can provide without a deductible or with a lower deductible, including benefits for over-the-counter oral contraceptives and condoms.

Read more in this Weekly IRS Roundup.

Tags: deductible, high deductible health plans, Internal Revenue Bulletin 2024-44, Internal Revenue Code § 213(d), Internal Revenue Service, IRS, Notice 2024-71, Notice 2024-75, oral contraceptives, over-the-counter oral contraceptives, preventive care benefits, Safe Harbor
Kevin Spencer
Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions. In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of Tax degree, Kevin had the privilege to clerk for the Honorable Robert P. Ruwe on the US Tax Court. Read Kevin Spencer's full bio.

Evan Walters
Evan Walters focuses his practice on US and international taxation. He has experience across a wide range of issues involving corporate and partnership taxation. Read Evan Walters' full bio.

Sama Kaseer
Sama Kaseer focuses her practice on US and international tax matters. Sama’s practice includes advising corporate and private clients on domestic and cross-border transactions. Read Sama Kaseer's full bio.

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