### Question
How does the law define comparable contributions?


### Answer
Under *26 U.S.C. § 4980E*, **comparable contributions** is defined as:

> contributions—



(i) which are the same amount, or



(ii) which are the same percentage of the annual deductible limit under the high deductible health plan covering the employees

#### Citation:
  - *26 U.S.C. § 4980E*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

