Utah Code Title 31A. Insurance Code § 31A-32a-103. Establishing medical care savings accounts

(a) an employer, except as otherwise provided by contract or a collective bargaining agreement, may offer a medical care savings account program to the employer's employees; or

(b) a resident individual may establish a medical care savings account program for the individual or for the individual's dependents.

(2)(a) A contribution into an account made by an employer on behalf of an employee, or made by an individual account holder may not exceed the greater of:

(b) For purposes of Subsection (2)(a)(ii), eligible medical expenses are limited to expenses in the taxable year that an insurance carrier has applied to the employee's or account holder's deductible.

(a) inform all employees in writing of the fact that these contributions may not be deductible under the federal tax laws; and

(b) obtain from the employee a written election to participate in the medical care savings account program.

(5)(a) An employer may select a single account administrator for all of the employer's employee's medical care savings accounts.

(b) If a single account administrator is not selected, an employer may contribute directly to the account holder's individual medical care savings account.