EB5 Do these HSA provisions override the eligibility and deductibility rules for discriminatory health plan benefits or owner/employees?
No, all of the other applicable provisions of uninsured employer provided benefits apply to employer-funded HSA plans. To be tax-free, the employer provided HSA plan should be nondiscriminatory and in most cases (other than in a C corporation) will treat owner/employees of a business as self-employed individuals.
