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How do the rules under section 419 affect contributions by an employer to an HSA?

April 26, 2017affect contributions employer HSA rules section

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How do the rules under section 419 affect contributions by an employer to an HSA?

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Contributions by an employer to an HSA are not subject to the rules under section 419. An HSA is a trust that is exempt from tax under section 223. Thus, an HSA is not a fund under section 419(e)(3) and, therefore, is not a welfare benefit fund under section 419(e)(1).