Health Savings Accounts (HSAs): Compliance Obligations Under the Internal Revenue Code and ERISA

On Demand Webinar Credits HR Certification Institute, NASBA, SHRM, CLE

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Ensure you are meeting the requirements of HSAs and reaping the benefits they have to offer.

One of the advantages of participating in a high deductible health plan is the ability to open a Health Savings Account (HSA). Although HSAs have numerous tax advantages, it is easy to inadvertently fail to satisfy the requirements for an HSA and possibly miss out on these benefits. In addition, the often complex employer health care offerings, which may include flexible spending accounts (FSAs) and health reimbursement arrangements (HRAs), can make it difficult to determine when an employee is eligible to participate in an HSA. This content will help health plan administrators navigate this sometimes treacherous terrain.

Learning Objectives

  • You will be able to identify tax advantages of HSAs.
  • You will be able to recognize who may contribute to an HSA, and whether the employer may make contributions.
  • You will be able to describe how participation in a flexible spending account (FSA) or health reimbursement arrangement (HSA) can impact HSA eligibility.
  • You will be able to discuss the impact of ERISA fiduciary requirements on HSAs.
  • Establishment of HSAs for Participants in High Deductible Health Plans (HDHPs)
  • Tax Advantages of HSAs
  • Who May Contribute to an HSA, and Whether the Employer May Make Contributions
  • What Benefits Can Be Paid From an HSA and When?
  • Maximum HSA Contribution Limits
  • How Participation in a Flexible Spending Account (FSA) or Health Reimbursement Arrangement (HSA) Can Impact HSA Eligibility
  • Whether and How Medicare or VA Eligibility Affect HSA Eligibility
  • Comparability Requirements for Employer Contributions
  • What to Do If a Participant or Employer Over-Contributes to an Employee’s HSA
  • Impact of ERISA Fiduciary Requirements on HSAs

Who should attend?

This live webinar is designed for human resource managers, benefits administrators, controllers, CFOs, presidents, vice presidents, business owners, and attorneys.

In Partnership With Lorman

Your Instructor

Robert J. Lowe
Robert J. Lowe
  • Partner in the Los Angeles office of Mitchell Silberberg & Knupp LLP
  • Heads the employee benefits and executive compensation practice
  • Practice includes all areas of employee benefits and executive compensation including: qualified and nonqualified retirement plans; multiemployer pension and health plans; benefit plan issues in mergers and acquisitions; benefit plan investments in venture capital and real estate; equity incentive and nonqualified deferred compensation plans; group health plans including cafeteria plans and COBRA; benefit plans and executive compensation arrangements for employees of tax-exempt entities; income and estate tax planning for receipt of large distributions from retirement plans; and negotiating and drafting executive employment agreements
  • Has written many articles and speaks frequently on employee benefits issues
  • Law degree, University of California, Berkeley (Boalt Hall); undergraduate degree, State University of New York at Binghamton


OnDemand Course

This course was last revised on November 28, 2018.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Live Webinar Registration

  • AL CLE 1.0
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.0 hours credit.
  • AR CLE 1.0
  • This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.
  • Arizona CLE 1.0
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.
  • CA MCLE 1.0
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.
  • CT CLE 1.0
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
  • HI CLE 1.0
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.0 CLE credit hours.
  • IL CLE 1.0
  • This course was approved for a total of 1.0 hours of MCLE Credit by the Illinois MCLE Board.
  • NH MCLE 1.0
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 60 Minutes.
  • NJ CLE 1.2
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.2 hours of total CLE credit.
  • PA CLE 1.0
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hours of substantive law, practice and procedure CLE credit.
  • RI CLE 1.0
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
  • VT CLE 1.0
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hours of CLE credit.
  • WA CLE 1.0
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.0 hours of Law & Legal Procedure credit.
  • WI CLE 1.0
  • This program has been approved by the Board of Bar Examiners for 1.0 hours for use toward the Wisconsin Mandatory CLE requirement.
  • WV MCLE 1.2
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.2 MCLE hours.
  • HRCI Approved ProviderHR Certification Institute 1.0
  • This program has been approved for 1.0 (General) recertification credit hours toward aPHR(TM), aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM) and SPHRi(TM)recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at
  • SHRM-CP/SHRM-SCP Preferred ProviderSHRM 1.0
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDC(s) for the SHRM-CP or SHRM-SCP.
  • National Registry of CPE SponsorsCPE 1.2 including Personnel/HR 1.2
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: CPE Credit: Maximum Credit Hours: 1.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Personnel/HR for 1.2 hours. Prerequisite: basic knowledge of employee benefits. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.

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