Are preventive care benefits permitted?

Generally, a high-deductible health plan cannot provide benefits before the deductible is satisfied, however, there is an exception for preventive care benefits. The IRS issued a "safe-harbor" list of benefits that can be provided by a high-deductible health plan, generally clarifying that traditional preventive care benefits, such as annual physicals, immunizations and screening services, are preventive care under HSAs, as well as routine prenatal and well-child care, tobacco cessation programs and obesity weight-loss programs.