Summary

IRS Notice 2019-45 allows HSA-eligible health plans the flexibility to cover 14 drug classes and other health services used to prevent the exacerbation of chronic conditions prior to meeting the plan deductible. Research examined claims data to quantify the effect of expanding pre-deductible coverage on medication adherence among enrollees with certain chronic conditions.  This week’s Fast Fact reviews the key findings of this research as all HSA-eligible health plans are now able to adopt a more flexible benefit design offering more protection for certain medical services through a value-based insurance design (V-BID) plan structure.