Section 54.4980G-7 - Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012Q-1 How do the comparability rules of section 4980G apply to qualified HSA distributions under section 106(e)(2)?A-1: The comparability rules of section 4980G do not apply to amounts contributed to employee HSAs through qualified HSA distributions. However, in order to satisfy the comparability rules, if an employer offers qualified HSA distributions, as defined in section 106(e)(2), to any employee who is an eligible individual covered under any HDHP, the employer must offer qualified HSA distributions to all employees who are eligible individuals covered under any HDHP. However, if an employer offers qualified HSA distributions only to employees who are eligible individuals covered under the employer's HDHP, the employer is not required to offer qualified HSA distributions to employees who are eligible individuals but are not covered under the employer's HDHP.Q-2: What is the effective date for the rules in this section?A-2: The rules in this section are effective for are effective for employer contributions made for calendar years beginning on or after January 1, 2010.T.D. 9457, 74 FR 45999 , Sept. 8, 2009