Health Savings Accounts (HSAs): Compliance Obligations Under the Internal Revenue Code and ERISA
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Make sure you are meeting the requirements for an HSA and reaping the benefits they have to offer.
One of the advantages of participating in a high deductible health plan is the ability to open a Health Savings Account (HSA). Although HSAs have numerous tax advantages, it is easy to inadvertently fail to satisfy the requirements for an HSA and possibly miss out on these benefits. In addition, the often complex employer health care offerings, which may include flexible spending accounts (FSAs) and health reimbursement arrangements (HRAs) can make it difficult to determine when an employee is eligible to participate in an HSA. This content will help health plan administrators navigate this sometimes treacherous terrain.
AuthorsRobert J. Lowe, Mitchell Silberberg & Knupp LLP
Establishment of HSAs for Participants in High Deductible Health Plans (HDHPs)
Tax Advantages of HSAs
Who May Contribute to an HSA, and Whether the Employer May Make Contributions
What Benefits Can Be Paid From an HSA and When
Maximum HSA Contribution Limits for 2018
How Participation in a Flexible Spending Account (FSA) or Health Reimbursement Arrangement (HSA) Can Impact HSA Eligibility
Whether and How Medicare or VA Eligibility Affect HSA Eligibility
Comparability Requirements for Employer Contributions
What to Do If a Participant or Employer Over-Contributes to an Employee's HSA
Impact of ERISA Fiduciary Requirements on HSAs