[Federal Register Volume 70, Number 245 (Thursday, December 22, 2005)]
[Proposed Rules]
[Page 75998]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E5-7650]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-138647-04]
RIN 1545-BE30


Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations providing guidance on employer comparable contributions to 
Health Savings Accounts (HSAs) under section 4980G.

DATES: The public hearing is being held on February 23, 2006, at 10 
a.m. The IRS must receive outlines of the topics to be discussed at the 
hearing by February 2, 2006.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC. Send submissions to: CC:PA:LPD:PR (REG-138647-04), Room 
5203, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-138647-04), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC. Alternatively, taxpayers may submit electronic outlines 
of oral comments directly to the IRS Internet site http://www.irs.gov/regs.

FOR FURTHER INFORMATION CONTACT: Concerning submission of comments, the 
hearing, and/or to be placed on the building access to attend the 
hearing, Kelly Banks at (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-138647-04) that was published in the 
Federal Register on August 26, 2005 (70 FR 50233).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. The IRS will prepare an agenda containing the schedule 
of speakers. Copies of the agenda will be made available, free of 
charge, at the hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Associate Chief 
Counsel, (Procedure and Administration).
 [FR Doc. E5-7650 Filed 12-21-05; 8:45 am]
BILLING CODE 4830-01-P