Employee HSAs, HRAs and FSAs: Issues for Benefits Counsel

Navigating the Compliance Requirements Regarding Account Administration, Funding, and Benefits

Recording of a 90-minute premium CLE webinar with Q&A

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Conducted on Thursday, January 31, 2013

Recorded event now available

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Course Materials

This CLE course will review the legal considerations and key distinctions between different types of employee medical expense management accounts for benefits counsel advising companies in selecting the best account options for their business.


The increasing popularity of high-deductible health plans and increases in healthcare costs have led many employers to choose or consider providing vehicles for assisting employees in preparing for or paying health expenses.

The significant reimbursement account options include health savings accounts (HSAs), health reimbursement arrangements (HRAs), and health flexible spending accounts (FSAs). These accounts offer tax benefits to employees, but the choice of vehicles also has ramifications for employers.

HSAs, HRAs and FSAs have significant differences when it comes to factors like costs, the difficulty of administration, spending restrictions, funding options, eligibility and employer reporting. Counsel must also be aware of the impact of the Patient Protection and Affordable Care Act on these accounts.

Listen as our panel of employee benefits and banking attorneys provides counsel to plan sponsors and service providers with a guide to HSAs, HRAs and FSAs as tools for managing employee medical expenses. The panel will provide a comparative review of the differences in administration, eligibility, reporting requirements and costs, and funding the accounts to assist employers in making best selections for their companies.



  1. Overview of HSA, HRA, FSA trends
  2. Comparing the accounts
    1. Contributions
    2. Eligibility requirements
    3. Administration
    4. Reporting
    5. Benefits and tax treatment
    6. Compatibility with other accounts
    7. Carryovers
    8. Portability
  3. Patient Protection and Affordable Care Act considerations


The panel will review these and other key questions:

  • How do employer contributions count toward minimum value requirements under the PPACA?
  • Which accounts can be administered by the employee, and which ones require oversight by an employer or a third- party administrator?
  • What are the reporting requirements of each account type, and how are those affected by the choices made by employers and account owners?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Christine L. Keller
Christine L. Keller

Groom Law Group

She advises employers, insurers and plan administrators concerning the full range of federal and state laws that affect...  |  Read More

Kappenman, Elizabeth
Elizabeth Kappenman
Senior Counsel
Wells Fargo & Company

Ms. Kappenman supports the Health Savings Account (HSA) product offered by Wells Fargo Bank, N.A.  She has...  |  Read More

Richard Stover
Richard Stover
Principal and Consulting Actuary
Buck Consultants

He is a part of Buck’s national Knowledge Resources Center and advises clients on plan design, strategy and...  |  Read More

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