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Text of DOL EBSA Field Bulletin 2006-02 on ERISA Aspects of Health Savings Accounts (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] Link to more items from this source
[Official Guidance]
Oct. 30, 2006
5 pages. Excerpt: In the absence of an employee's affirmative consent, may an employer open an HSA for an employee and deposit employer funds into the HSA without violating the condition in [an earlier field assistance bulletin] that requires that the establishment of an HSA by an employee be 'completely voluntary'? ... [Answer:] Yes.

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