The IRS recently released an information letter that reiterates guidance regarding high-deductible health plan's (HDHPs) coverage of primary and behavioral health care visits before the minimum required deductible is met, as well as HDHP rules generally.

The letter responds to an inquiry that asked the IRS to reconsider prior guidance that stated that male contraceptives are generally not considered to be preventive care. As such, a health plan providing benefits for male sterilization or male contraceptives before satisfying the minimum deductible is not an HDHP. As of now, the IRS considers that request a submission for a guidance recommendation.

In addition, the information letter reiterates general HDHP information, explaining that an HDHP generally may not provide benefits until the deductible for the plan year has been satisfied with an exception for preventive care services (which can be provided prior to the deductible being satisfied). Further, for purposes of HDHP administration, preventive care services include periodic health evaluations, routine prenatal and well-child care, immunizations and various screening services and exclude 'any service or benefit intended to treat an existing illness, injury, or condition.'

This letter does not provide any new or updated information, but it does serve as a good reminder of the HDHP deductible requirement and what is considered preventative care for purposes of HDHP administration.

IRS Information Letter »