Once contributions are made to the Health Savings Account,
either by the employee or the employer, the funds become the property of the
employee. This is very important to remember when planning
the HSA contribution schedule. When funding an HSA in full
within the first month the employer runs a risk of losing
these funds if the employee terminates employment prior to
the end of the year resulting in excess contributions. As an employer it is important to look
at making contributions on a monthly or other periodic basis.
