N-2019-45: Additional Preventive Care Benefits Permitted to be Provided by a High Deductible Health Plan Under § 223

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IRS GuideWire July 17, 2019

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Issue Number:    N-2019-45

Inside This Issue


Notice 2019-45 expands upon previous guidance (Notice 2004-23, Notice 2004-50 and Notice 2013-57) by providing an appendix with a limited list of additional preventive care services and items for certain chronic conditions that may be treated as preventive care for purposes of section § 223(c)(2)(C). These additional services and items are treated as preventive only when prescribed to treat an individual diagnosed with the specified chronic condition, and only when prescribed for the purpose of preventing the exacerbation of the chronic condition or the development of a secondary condition.

Notice 2019-45 will be in IRB: 2019-32, dated 08/05/2019.

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