May an issuer require assurances from its customers that contributions to a HSA or HRA are equal to the amount, and no greater than the amount, included in the issuer's plan filings?

Yes, at the issuer's option. In order to maintain integrity of the filed plan designs approved by DIFS, issuers may require customers to provide assurances that the employer's contributions to the HSA or HRA are equal to the amount used to calculate the plan's actuarial value.