Employer contributions to HSAs.

• Author: Laffie, Lesli S.
• Position: AICPA ACTIVITIES

In December 2005, the AICPA submitted comments to the IRS on the Sec. 4980G proposed regulations (REG-138647-04) on employer contributions to health savings accounts (HSAs); see http://tax.aicpa.org/Resources/Employ ee+Benefits/AICPA+Submits+Com ments+on+Proposed+HSA+Regs+on +Employer+Contributions.hun. In general, it stated that the proposed regulations provide sufficient guidance for employers contributing to employee HSAs.

However, in addition to the statutory carve-out for part-time employees, it recommended that the final regulations allow the comparability rules to be applied separately to...