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 »  Who is Eligible?  

Generally, any individual with qualifying High Deductible Health Plan coverage is eligible as long as the individual does not have any other disqualifying health coverage.

     

* Disqualifying coverage is any coverage under a non-HDHP that provides coverage for any benefit covered by the HDHP. Any other non-HDHP health coverage would disqualify an otherwise eligible individual unless it constitutes preventive care, certain permitted coverage, or certain permitted insurance.


Who is not eligible?

There are some individuals who are not eligible even if they do have a High Deductible Health Plan. These individuals include:

  1. Individuals claimed as a tax dependent

    1. An individual who can be claimed as a tax dependent of another individual under IRC Section 151 or IRC Section 152 is not an eligible individual for Health Savings Account purposes.


  2. Individuals entitled to Medicare

    1. "Entitled" means both eligible and enrolled in Medicare.


  3. An individual who has a spouse with non qualified HDHP coverage that covers the employee (i.e. Family coverage, Employee and Spouse coverage).
 
E-SB-200
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