Delinquent Employer Contributions to HSA

[JF]

Hello! Would greatly appreciate any help on the following - IRS Notice 2008-59 (Q/A 21) states that employers can make HSA contributions for a prior tax year, provided the contribution is made by the federal tax return due date (without extensions). What can an employer do to correct delinquent contributions if the tax return due date has already passed for the previous year? Many thanks!

[StaceyB]

Looking for guidance on this topic as well, including fixing inconsistencies in tax reporting.

[Brian Gilmore]

There's been some discussion on this topic here: