"When a HSA contribution is still in the employer's possession and is about to be paid to the account, it could be subject to the [Consumer Credit Protection Act (CCPA)] limits on garnishment.... Generally, as long as an employer does not determine its HSA contributions on the basis of the amount or value of individual employees' services and does not give employees an option of receiving cash in lieu of an employer's contribution, the employer's contributions to an HSA are not earnings under the CCPA and are not subject to the CCPA's garnishment limitations."  MORE >>