Eligibility for enrollment in a CDHP/HSA is based on federal rules. A summary is available in the Employee Enrollment Guide.

For more information
HealthEquity Resources:
The Complete HSA Guidebook:  Definition of an Eligible Individual (see pages 8, 16, and 17)
The Complete HSA Guidebook:  Insurance Coverage Permitted with an HSA (see pages 29-31)
Also see the following Internal Revenue Service (IRS) publications at www.irs.gov:
Internal Revenue Code

  • § 223 Health Savings Accounts
  • § 223(c)(1) Definition of Eligible Individual 

General Guidance on HSAs

  • IRS Notice 2004-2
  • IRS Notice 2004-50
  • IRS Notice 2008-59
Contributions to HSAs
  • IRS Notice 2008-52
  • IRS Notice 2014-1
Effect of Other Health Coverage on HSA Eligibility
Revenue Ruling 2004-45


D5 cdhp consumer-directed