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Health Savings Accounts (HSAs): Compliance Obligations Under The Internal Revenue Code And ERISA

Date: Recorded
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.

AGENDA

  • 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
About The Presenter

Robert J. Lowe
  • Partner, Mitchell Silberberg & Knupp LLP
  • Practice emphasizes on all aspects of employee benefits and executive compensation including: qualified and nonqualified retirement plans; group health plans; multi-employer pension and health plans; benefit plan issues in mergers and acquisitions; benefit investments in venture capital and real estate; and equity incentive and nonqualified deferred compensation plans
  • Focuses on benefit plans and executive compensation arrangements for employees of tax-exempt entities; income and estate tax planning for receipt of large distributions from retirement plans and negotiation and drafting executive employment agreements
  • Recognized by Best Lawyers in America¬© in Employee Benefits (ERISA) Law (2009-2018); Top 5% of lawyers in Southern California, Southern California, Southern California Super Lawyers (2007-2017); has achieved the highest rating in the Martindale-Hubbell Law Directory
  • Frequently speaks and writes on labor and employment topics
  • J.D. degree, University of California, Berkeley School of Law; B.S. degree, Binghamton University, State University of New York
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Health Savings Accounts (HSAs): Compliance Obligations Under The Internal Revenue Code And ERISA
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