Employer Seeding to incentivize HDHP/HSA Participation

[Guest Ira Hayes]

If the underlying welfare benefit plan has 121 or more participants at the beginning of the ERISA plan year, the plan is subject to audit. Must the audit include sampling of employer seeding of HDHP participants (regardless of whether they actually make HSA contributions) noting that employer seeding will be allocated to individual HSAs to be invested and accumulated to meet future health care needs?