Can business owners not eligible for a health reimbursement arrangement (HRA) establish an HSA?

Can business owners not eligible for a health reimbursement arrangement (HRA) establish an HSA?: Yes. This includes owners of S corps, sole proprietors, LLCs, LLPs and partnerships. However, these individuals cannot use pretax dollars via a cafeteria plan to fund their HSA. These individuals are eligible to make post- tax contributions to their HSA and claim a deduction when they file their taxes. We recommend you consult your tax advisor in this situation, as special rules apply.