Debb

Does anyone know if CMS would consider an HSA-qualified HDHP to be an integrated plan (as defined by the Creditable Coverage Simplified Determination safe harbor)? I have been looking for an authoritative source that tells me how to apply the safe harbor criteria when lifetime and annual limits for EHBs are no longer allowed by the ACA. Is it safe to entirely disregard the integrated plan criteria solely because two of the three plan provisions are no longer valid for most plans? In other words, can an employer rely on the yellow-highlighted instructions and apply the non-integrated plan criteria to a plan with a combined plan year deductible if that plan no longer has combined annual and lifetime maximums per the ACA? Per CMS simplified determination method: Integrated Plan - An integrated plan is any plan of benefits that is offered to a Medicare eligible individual where the prescription drug benefit is combined with other coverage offered by the entity (i.e., medical, dental, vision, etc.) and the plan has all of the following plan provisions: 1) a combined plan year deductible for all benefits under the plan, 2) a combined annual benefit maximum for all benefits under the plan, and 3) a combined lifetime benefit maximum for all benefits under the plan. A prescription drug plan that meets the above parameters is considered an integrated plan for the purpose of using the simplified method and would have to meet steps 1, 2, 3 and 4(c) of the simplified method If it does not meet all of the criteria, then it is not considered to be an integrated plan and would have to meet steps 1, 2, 3 and either 4(a) or 4(b).

If an employer has recently bundled multiple H&W benefits under one mega wrap plan, do participants have to be supplied with all plan materials that constitute the bundled plan's SPD? Or can the plan administrator provide plan materials that describe only the benefits for which a participant is currently enrolled? For example, if the wrap plan includes M, D, and V, and an employee is only enrolled in the dental benefit, can only the dental materials (e.g., certificate/benefit summary) be supplied along with the wrap's SPD?

Yes, as Brian points out, my question was specific to mandatory HSA contributions, and not automatic contributions. Thank you all for your very helpful feedback.

Thanks CuseFan! That is an interesting observation that I hadn't even considered. I was thinking more along the lines of concerns with Section 125 rules and state wage withholding laws.

Is it legal for an employer to mandate a minimum annual HSA contribution from its HDHP-participating employees? Employee HSA contributions are deducted from employee paychecks on a pre-tax basis via a cafeteria plan.