Family HDHP Coverage

[Guest Ira Hayes]

Q & A 12 of IRS Notice 2004-50 defines the Topic Title thusly:

"Family HDHP coverage is a health plan covering one eligible individfual and at least one other individual (whether or not the other individual is an eligible individual)."

Some (including Aloca Aluminum per its website) group health plan sponsors interpret this definition to mean that an eligible individual covering a non DOMA domestic partner may contribute up to $5,900 in 2009 less employer seeding plus catch-up contributions up to $1,000.

Question 1: Is this a correct interpretation of the Code and related IRS pronouncements?

Question 2: May the portion of the employer seeding earmarked for the non DOMA domestic partner be deposited into the HSA tax-free of all federal taxes?

Citations are encouraged and happy holidays.

[MARYMM]

Q & A 12 of IRS Notice 2004-50 defines the Topic Title thusly:

"Family HDHP coverage is a health plan covering one eligible individfual and at least one other individual (whether or not the other individual is an eligible individual)."

Some (including Aloca Aluminum per its website) group health plan sponsors interpret this definition to mean that an eligible individual covering a non DOMA domestic partner may contribute up to $5,900 in 2009 less employer seeding plus catch-up contributions up to $1,000.

Question 1: Is this a correct interpretation of the Code and related IRS pronouncements?

Question 2: May the portion of the employer seeding earmarked for the non DOMA domestic partner be deposited into the HSA tax-free of all federal taxes?

Citations are encouraged and happy holidays.

I don't have citations for you, but this is the same interpretation we are getting from our benefits consultants. Our issue had to do with children over 19 who are not students who now must be covered by group health plans according to CT state law. If a single parent employee has the HDHP/HSA and adds a child to their coverage who is not Federally tax qualified, they can contribute the family deductible max to their HSA.