AN EMPLOYER’S GUIDE TO HEALTH SAVINGS ACCOUNTS (HSAs)
May 13, 2013
The following provides you, as an employer, with information about Health Savings
Accounts (“HSAs”) under Internal Revenue Code (“Code”) Section 223. You should
read this explanation to evaluate whether HSAs may be used either as an alternative to,
or in addition to, health flexible spending accounts (“Health FSAs”) under Code Section
125 or Health Reimbursement Arrangements (“HRAs”) under Code Section 105(h).