Employer-paid HSA

[uncle_Pasha]

Допустим, имеется маленькая C-corp имеющая только двух работников, супругов.
Оба супруга покрыты одним и тем же HDHP. Есть желание сделать employer-funded HSA.
Надо ли в этом случае финансировать HSA в равных суммах для каждого, чтобы удовлетвортить требованию comparable contribution?
Заранее спасибо.

Удачи!

[uncle_Pasha]

Допустим, имеется маленькая C-corp имеющая только двух работников, супругов.
Оба супруга покрыты одним и тем же HDHP. Есть желание сделать employer-funded HSA.
Надо ли в этом случае финансировать HSA в равных суммах для каждого, чтобы удовлетвортить требованию comparable contribution?

Ответ был найден, м.б. кому пригодится.
Все зависит от того, предоставляется ли медицинская страховка работодателем или супруги покрыты страховкой купленной индивидуально.

26CFR54.4980G-3

Q-8: If an employee and his or her spouse are eligible individuals
who work for the same employer and one employee-spouse has family
coverage for both employees under the employer's HDHP, must the employer
make comparable contributions to the HSAs of both employees?
A-8: (a) In general. If the employer makes contributions only to the
HSAs of employees who are eligible individuals covered under its HDHP
where only one employee-spouse has family coverage for both employees
under the employer's HDHP, the employer is not required to contribute to
the HSAs of both employee-spouses. The employer is required to
contribute to the HSA of the employee-spouse with coverage under the
employer's HDHP, but is not required to contribute to the HSA of the
employee-spouse covered under the employer's HDHP by virtue of his or
her spouse's coverage. However, if the employer contributes to the HSA
of any employee who is an eligible individual with coverage under an
HDHP that is not an HDHP provided by the employer, the employer must
make comparable contributions to the HSAs of both employee-spouses if
they are both eligible individuals. If an employer is required to
contribute to the HSAs of both employee-spouses, the employer is not
required to contribute amounts in excess of the annual contribution
limits in section 223(b).
(b) Examples. The following examples illustrate the rules in
paragraph (a) of this Q & A-8. None of the employees in the following
examples are covered by
a collective bargaining agreement. The examples read as follows:

Example 1. In a calendar year, Employer H offers an HDHP to its
full-time employees. Most full-time employees are covered under Employer
H's HDHP and Employer H makes comparable contributions only to these
employees' HSAs. T and U are a married couple. Employee T, who is a
full-time employee of Employer H and an eligible individual, has family
coverage under Employer H's HDHP for T and T's spouse. Employee U, who
is also a full-time employee of Employer H and an eligible individual,
does not have coverage under Employer H's HDHP except as the spouse of
Employee T. Employer H is required to make comparable contributions to
T's HSA, but is not required to make comparable contributions to U's
HSA.
Example 2. In a calendar year, Employer J offers an HDHP to its
full-time employees. Most full-time employees are covered under Employer
J's HDHP and Employer J makes comparable contributions to these
employees' HSAs and to the HSAs of full-time employees who are eligible
individuals but are not covered under Employer J's HDHP. R and S are a
married couple. Employee S, who is a full-time employee of Employer J
and an eligible individual, has family coverage under Employer J's HDHP
for S and S's spouse. Employee R, who is also a full-time employee of
Employer J and an eligible individual, does not have coverage under
Employer J's HDHP except as the spouse of Employee S. Employer J must
make comparable contributions to S's HSA and to R's HSA.

Удачи!