A health savings account (HSA) is a supplementary account for people who have high deductible health plans (HDHP) as their form of health insurance. Only people who have an HDHP can have an HSA. The HSA serves as a way for people to save up using pre-tax dollars in case they do use their HDHP…

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Source: http://fitsmallbusiness.com/health-savings-account-hsa/

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