Q.- We offer a high deductible health plan with a health savings account component. We know employees who enroll in this plan option cannot participate in our general health flexible spending account plan. Is it true that they cannot participate in the HDHP/HSA even if their spouse has an FSA?

A.- Correct. An employee cannot participate in an HSA if the employee or the employee’s spouse contributes to a general purpose health flexible spending account plan. If you allow HDHP participation without the HSA, the employee can participate in both the HDHP and the FSA (or the spouse can have an FSA).