Can an employer take their contributions made in error out of an HSA?

"The IRS states that HSAs are non-forfeitable. Therefore, as the custodian, UMB requires written accountholder authorization to remove funds/contributions from their HSA. There are only two exceptions when UMB can return money directly to the employer.

  1. The accountholder was never eligible for an HSA.
  2. The funds put their HSA into an excess contribution scenario (more than the family maximum, plus catch-up)."