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 course will help health plan administrators navigate this sometimes treacherous terrain.

Course Objectives:

• 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.