EBRI Fast Facts

Cost Sharing Shifted Away From Deductibles When Employers Added Pre-Deductible Coverage for Preventive Services in Response to Increased IRS Flexibility

Sep 7, 2023 3  pages


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.