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As the situation in Ukraine evolves, businesses should be mindful of potential risks to their people, assets, operations, or supply chains in the region and globally. Marsh, as part of the Marsh McLennan family of companies, has created a page with information, tools, and resources related to the Russia-Ukraine conflict. Please visit the page for the latest information.

July 10, 2023

IRS ending COVID-19 relief for HDHPs/HSAs


The Internal Revenue Service (IRS) published IRS Notice 2023-37 on June 23, 2023, which revokes the existing COVID-19 relief that allows HDHPs to provide first dollar coverage for COVID-19 testing and treatment without affecting the ability to contribute to HSAs. This will affect calendar and non-calendar year HDHPs at different times.

This Alert addresses the existing relief and its expiration, and it is applicable to any employer sponsoring an HDHP providing coverage for COVID-19 testing and treatment that bypasses the deductible.