### Question
How is the "comparable participating employees" defined?


### Answer
The term **comparable participating employees** is defined in *26 U.S.C. § 4980E* as follows -

> all employees—



(A) who are eligible individuals covered under any high deductible health plan of the employer, and



(B) who have the same category of coverage

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

