[Federal Register Volume 73, Number 209 (Tuesday, October 28, 2008)]
[Proposed Rules]
[Page 63914]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-25635]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-120476-07]
RIN 1545-BG71


Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G, and Requirement of Return for Filing of the Excise 
Tax Under Section 4980B, 4980D, 4980E or 4980G; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document cancels a public hearing on proposed rulemaking 
providing guidance on employer comparable contributions to Health 
Savings Accounts (HSAs) under section 4980G of the Internal Revenue 
Code as mended by sections 302, 305, and 306 of the Tax Relief and 
Health Care Act of 2006. The proposed regulations also provide guidance 
relating to the requirement of a return to accompany payment of the 
excise tax under section 4980B, 4980D, 4980E or 4980G of the Code and 
the time for filing that return. These proposed regulations would 
affect employers that contribute to employees' HSAs and Archer MSAs, 
employers or employee organizations that sponsor a group health plan, 
and certain third parties such as insurance companies or HMOs or third-
party administrators who are responsible for providing benefits under 
the plan.

DATES: The public hearing, originally scheduled for October 30, 2008, 
at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedure and Administration), at 
[email protected].

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in 
the Federal Register on Wednesday, July 16, 2008 (73 FR 40793), 
announced that a public hearing was scheduled for October 30, 2008, at 
10 a.m., in room 2116, Internal Revenue Building, 1111 Constitution 
Avenue, NW., Washington, DC. The subjects of the public hearing are 
under sections 4980B, 4980D, 4980E and 4980G of the Internal Revenue 
Code.
    The public comment period for these regulations expired on October 
14, 2008. Outlines of topics to be discussed at the hearing were due on 
October 13, 2008. The notice of proposed rulemaking and notice of 
public hearing instructed those interested in testifying at the public 
hearing to submit an outline of the topics to be addressed. As of 
Wednesday, October 15, 2008, no one has requested to speak. Therefore, 
the public hearing scheduled for October 30, 2008, is cancelled.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-25635 Filed 10-27-08; 8:45 am]
BILLING CODE 4830-01-P