Original

Employer contributions to employees' HSAs are made through a section 125 cafeteria plan and are subject to the section 125 cafeteria plan nondiscrimination rules and not the comparability rules if under the written cafeteria plan, the employees have the right to elect to receive cash or other taxable benefits in lieu of all or a portion of an HSA contribution (meaning that all or a portion of the HSA contributions are available as pre-tax salary reduction amounts), regardless of whether an employee actually elects to contribute any amount to the HSA by salary reduction.

An average sentence length of 94 words (a single sentence of 94 words) with a Flesch readability score of 0 and a Flesch-Kincaid grade level of 43. (Is that possible?)

Revision

Employers can contribute to their employees’ Health Savings Accounts through a section 125 cafeteria plan. Normally, the comparability rules apply to these contributions. But if the employees can get cash or other taxable benefits instead of the employer’s contributions, then the nondiscrimination rules apply in place of the comparability rules. This is true whether or not any employees actually have money deducted from their salaries on a pre-tax basis.