HSA complex question

[admin]

I was so glad to stumble across this forum. I have a complex HSA question that\'s not dealt with in any FAQs I\'ve researched thus far. And, I can\'t seem to find the specific section to answer my question in the IRS regs. Below is the situation/question:

S-Corp has HSA. Research from insurance company has shown the owner cannot contribute. Not sure why, can you direct me to the regulation that states the owner cannot contribute? However, owner\'s wife is employee of the company. Can she contribute? If so, can her contributions be used for qualifying medical expenses incurred on behalf of her husband (who happens to be the owner of the company, apparently not able to contribute himself)?

Thanks!