HSA/FSA Administration — impact tolerance ≤ same day — ITOL

Impact tolerance: ≤ same day — any outage during claims adjudication hours; a hard regulatory clock applies at plan-year-end for FSA forfeiture and IRS contribution-limit compliance (illustrative default — trace the derivation, then replace with your own harm analysis)

Definition: Administration of Health Savings Accounts and Flexible Spending Accounts, including contribution tracking, eligible-expense adjudication, and IRS reporting. Designated only above a materiality threshold (≥ 50,000 administered accounts). Below that, employer-plan obligations are mapped as a dependency of deposit servicing.

Why it is designated: IRS guidance on cafeteria plans (Section 125) and HSAs (Section 223) establishes plan-year and contribution-limit deadlines. Those deadlines make year-end processing capacity for FSA/HSA administration a hard compliance cutoff, not merely an operational preference. Routine claims adjudication otherwise runs on a same-day operating tolerance.