The account holder in this scenario has family coverage and is therefore eligible to contribute the family limit . They may also contribute the catch-up amount, if he or she is age 55.
The spouse is an “ineligible individual” in the eyes of the IRS. The IRS allows married couples to assign the tax deduction to each spouse [...]

HSAs are the property of only one tax payer. IRS regulations do not permit transfers from one taxpayer to another under normal circumstances. Publication 504 does address the issue of HSA transfer (full or patial) in divorce situations.  The IRS guidelines described below require legal documentation (an “instrument”) for a custodian to move money from one [...]

Normally, you are permitted to contribute 1/12th of your annual maximum for each FULL month you are covered by the HDHP.  For example if you have single coverage and are covered for 6 of 12 months in the TAX year, you may contribute 6/12ths of the annual maximum of $2900 (in 2008) or $1,450. Some [...]

The IRS issued guidance on the transfer of funds from an IRA to HSA. This notice provides guidance on a qualified HSA funding distribution from an individual’s Individual Retirement Account (IRA) or Roth IRA to a Health Savings Account (HSA). The qualified HSA funding distribution is a one-time transfer from an individual’s IRA to [...]

No. Just as an HSA covers the spouse and tax dependents, so does an FSA. Unfortunately, the IRS considers an FSA to be “Insurance” because it is guaranteed by the employer. Because it is insurance in the eyes of the IRS, it provides coverage that is something other than a HDHP. This disqualifies the employee [...]