HSA

[lexi]

We have an HSA plan that is funded by the ER making two contributions (Jan and June). For some participants, though, they quickly reach entire deductible limit before the June contribution. For them, the ER makes the "June contribution" before June.

If someone quits before the June contribution, is she entitled to that June contribution amount since other EE are getting it before June when they quickly meet the deductible limits?

My reading of 4980G seems to indicate that the terminating EE would be entitled to the June contribution even if she quits before it is required to be deposited.