EBRI Fast Facts
Cost Sharing Shifted Away From Deductibles When Employers Added Pre-Deductible Coverage for Preventive Services in Response to Increased IRS Flexibility
Summary
Starting in July 2019, IRS
Notice 2019-45 allowed health savings account (HSA)–eligible health plans the flexibility to
cover 14 medications and services used to prevent the exacerbation of
chronic conditions prior to meeting the plan deductible. Based on
previous survey and studies, this
Fast Fact reports on some of
the cost changes that occurred based upon the impact of this new IRS
rule.