Generally, an employer contribution to an employee’s health savings account (HSA) is immediately fully vested, and the employer cannot re-coup the contribution under any circumstances. An IRS pronouncement released 10 years ago (Notice 2008-59) provides two instances in which the employer can recover a mistaken contribution:
A recently released Treasury Department Information Letter 2018-0033 expands the instances in which an employer can re-coup excess HSA contributions; they are:
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