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[Official Guidance]
10/30/2006: 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])
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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