HSA contributions to partners only?

[sloble@crowleyfleck.com]

In reading the new comparability rules, it seems that a partnership can make comparable contributions to the HSAs of partners and make no contributions to the HSAs of employees of the firm and pass the comparability test. Am I missing some potential nondiscrimination problem here?

[Gary Lesser]

Generally, this is only true in all non-partners are not comparable partcipating employees. Or the HSA is limited to those with employer provided HDHP coverage and none of the non-owners have a HDHP with employer (and the partners all do).

See Prop Treas Reg Sec. 54.4980G-2, Q&A-8.