HSA's

[Guest D.N]

I am not sure if Form 5500 is required for a HSA plan. If an employer wants to offer a HSA plan to their employees, they must have HDHP. If a HDHP is required, then the employer will need to file Form 5500, correct? However, if the HSA is subject to ERISA, then Form 5500 is not required? Most HSA plans have the Employer contributing to the HSA account, so would that indicate that the Employer is sponsoring the plan as well? So combine the aspect of sponsorship and contributions, I am under the impression that the HSA is subject to ERISA. Im confused