You gotta love customers that push the envelope -
H(usband) and W(ife) work for the same employer - H & W have individual HSA's set up with our FI. Employer wants (for ease of payroll processing - saving money) to contribute entirely to one account - H & W want to link accounts so they can pay out of either account - I just wanna go home and go to bed, but unfortunately must determine if a) we can do this, and b) if we want to do this.
Anyone have an idea of where to look for guidance? I just went back and reviewed Notice 2008-59, and am not sure where else to look.

Thanks

Out of curiousity, why wouldn't the H & W just have one account and have one spouse be the owner and one be an authorized signer? It sure seems like that would be easier to keep track of, for them and you! Also, wouldn't the comparibility rule come into play? One employee gets the money, the other doesn't? These HSAs can get very confusing!

My understanding is they just recently became H & W

HSAs are like IRAs - they only belong to one person.