»  Who is Eligible?

Generally, any tax-paying individual with qualifying High Deductible Health Plan coverage is eligible to establish and contribute to an HSA as long as the individual does not have any other disqualifying health coverage. There are some employees that will not be eligible even if they do have a qualified HDHP.

These employees include:

• An employee who can be claimed as a tax dependent



• An employee who is enrolled in Medicare



• An employee who has a spouse with non qualified HDHP coverage that covers the employee. This will include employees whose spouse has a General Purpose FSA or HRA that covers the employee even if you offer a Limited-Purpose FSA.