Can an employer take their contributions made in error out of an HSA?
"The IRS states that HSAs are non-forfeitable. Therefore, as the custodian, UMB requires written accountholder authorization to remove funds/contributions from their HSA. There are only two exceptions when UMB can return money directly to the employer.
- The accountholder was never eligible for an HSA.
- The funds put their HSA into an excess contribution scenario (more than the family maximum, plus catch-up)."