United Benefit Advisors Insight and Analysis Blog

IRS Expands Benefits That Can Be Provided Before HDHP Annual Minimum Deductible Is Met

By Karen Hsu, Director of Compliance at United Benefit Advisors
  Aug 20, 2019 8:30:00 AM

The Internal Revenue Service (IRS) released a notice, effective on July 17, 2019, that expanded the list of preventive care benefits that a high deductible health plan (HDHP) can provide without a deductible or with a deductible below the annual minimum deductible.

UBA-1000-HDHP_Chart2

The services and items listed above are treated as preventive care:

  • only when prescribed to treat a person diagnosed with the associated chronic condition listed in the table’s second column, and
  • only when prescribed for the purpose of preventing the chronic condition’s exacerbation or a secondary condition’s development.

Topics: Internal Revenue Service, compliance recap