HSAs are growing in popularity. So exactly who is eligible to establish an HSA account and make an HSA contribution or have a contribution made on his/her behalf (e.g., by an employer)?

The International Foundation of Employee Benefit Plans (IFEBP) this month released the results from a survey that asked 727 employers their views on the Affordable Care Act (ACA) and repeal-and-replace efforts.

As HSAs become more common in the workplace, it is useful to review research about HSAs to better understand their benefits, limitations and trends. Last week, the Employee Benefit Research Institute released two reports pertaining to HSA usage between 2011 and 2016.

On June 9, 2017, new Department of Labor regulations (“Fiduciary Rules”) took effect which expand the categories of persons who may now be considered plan “fiduciaries” under ERISA and the Internal Revenue Code. The new Fiduciary Rules broaden the definition of plan “fiduciary” to include persons who provide investment advice to account holders of Individual Retirement Accounts and Health Savings Accounts (“HSAs”). As such, the new Fiduciary Rules have important implications for HSA ser...

Employers that are subject to ERISA that sponsor health and welfare plans subject to ERISA (i.e. health insurance, dental insurance, life insurance, disability insurance, Health Reimbursement Arrangement (HRA), and Health Care Flexible Spending Account (FSA) portion of a cafeteria plan, etc.) may have a Form 5500 obligation.