Health Care Saving Account and 415 compensation

[30Rock]

Are employee and employer contributions to an HSA grossed up for 415 plan compensation purposes?  I am not too familiar how contributions to these arrangements affect plan compensation. It looks like they can be run through the cafeteria plan - if so then I assume they would be considered Section 125 pre-tax amounts and then gross up the 415 compensation?  To exclude these amounts under plan compensation, I assume you need to exclude them in the plan document?

Another way to set up an HSA is like an IRA and then take the deduction on your 1040. In this way, I assume the compensation is also included as 415 compensation in the employee's 401(k) plan?

 

Any suggestions to assist me would be greatly appreciated!

 

[TPAJake]

Good question, maybe ask over in the HSA forum as well to ensure you get a complete answer. 

[30Rock]

Thanks I just added this to that forum!