comparable participating employees
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “comparable participating employees” means all employees—
(A) who are eligible individuals covered under any high deductible health plan of the employer, and
(B) who have the same category of coverage.
Source
- 201326 U.S.C. § 4980EInternal Revenue Code · Failure of employer to make comparable Archer MSA contributions · in this section
For purposes of paragraph (1), the term "comparable participating employees" means all employees—
(A) who are eligible individuals covered under any high deductible health plan of the employer, and
(B) who have the same category of coverage.
For purposes of subparagraph (B), the categories of coverage are self-only and family coverage.
Source
- 1996–present26 U.S.C. § 4980EInternal Revenue Code · Failure of employer to make comparable Archer MSA contributions · in this section