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Posted

Would employee's HSA contributions withheld from paychecks be a safe harbor exclusion? I don't think so, but maybe I am missing it.

Thanks for any guidance. 

Posted

Generally, HSA contributions would not be excluded compensation in the long run as they are Section 125 elective deferrals.  So you're not excluding the compensation like you would, say, bonuses.

Posted

It is a safe harbor definition to exclude deferrals. Deferrals includes sec. 125 deferrals (which includes pre-tax HSA contributions) and also 401(k)-type deferrals. If you excluded just sec. 125 deferrals but not 401(k) deferrals it would not be a safe harbor definition.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

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