S Corporations and Partnerships

I have a client who is an S Corporation. Can the company contribute for the owner(s)?

A company cannot contribute to the HSA account of individuals owning 2% or more of the company), pay administrative fees on their behalf and write it off as a business expense (as they could do for contributions to other employees). The 2% + owners or Partners themselves can have HSA compatible coverage and establish HSAs. They would need to contribute with their own after-tax dollars. Because the 2%+ owners or Partners are not receiving an employer contribution, they can choose to fund their HSA in anyway they see fit and are not limited to the comparability requirements. At the end of the year, the owners/Partners would deduct their HSA contributions from their individual tax return.