comparable contributions
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “comparable contributions” means contributions—
(i) which are the same amount, or
(ii) which are the same percentage of the annual deductible limit under the high deductible health plan covering the employees.
Source
- 1996–present26 U.S.C. § 4980EInternal Revenue Code · Failure of employer to make comparable Archer MSA contributions · in this section