Cafe Plan & HSA with Employer Contrib, Nondiscrim. testing

[tpacpa]

An employer is going to offer an HDHP (in addition to their “regular” health insurance plan) to employees, and will add an HSA to their cafeteria plan at the beginning of the year. (The health FSA will be limited for those participants with an HSA.) Can the employer contribute $100 per month to ONLY the employees’ HSAs that elect the single coverage HDHP, and pass nondiscrimination testing?

It is my understanding it should pass the eligibility and availability tests. Further, in order to test for BOTH the utilization and the 25% key concentration test, BOTH employee pre-tax salary reduction contributions and the employer contributions will be added together and tested for both of these tests? And further, there is no nondiscrimination test that requires the employer contribution to just be considered alone?

[tpacpa]

After further review, it appears the Utilization Test would have to be run for JUST the employer contributions to the HSA, as well?