regarding such account to the Secretary and to the account beneficiary with respect to contributions, distributions, the return of excess contributions, and such other matters as the Secretary determines appropriate, and (2) any person who provides an individual with a qualified health plan to make such reports to the Secretary and to the account beneficiary with respect to such plan as the Secretary determines appropriate. The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary. (g) Regulations and guidance For purposes of this section, the Secretary shall prescribe such regulations or other guidance as the Secretary determines necessary or appropriate to carry out this section, including regulations or guidance on the methods acceptable to the Secretary for determining qualified health plan actuarial value. . (b) Treatment of employer payments (1) Exclusion limited to self-funded major medical plan of employers Section 105(b) of such Code is amended by striking paid, and inserting paid under a self-funded major medical plan of the employer . (2) Exclusion not applicable to health reimbursement arrangements Subsection (h) of such Code is amended to read as follows: (h) Exclusion not applicable to health reimbursement arrangements Subsection (b) shall not apply to health reimbursement arrangements. . (3) Repeal of exclusions from income for Archer MSAs, FSAs, and HSAs (A) In general Section 106 of such Code is amended— (i) by striking subsections (b), (d), and (e), and (ii) by redesignating subsections (f) and (g) as subsections (d) and (e), respectively. (B) Exclusion from income for Medisave accounts Section 106 of such Code, as amended by subparagraph (A), is amended by inserting after subsection (a) the following: (b) Contributions to Medisave accounts (1) In general In the case of an employee who is an eligible individual (as defined in section 530A(c)(1)), amounts contributed