Health Saving Account
the individual and family members can make tax deductible contributions to the HSA even if the individual does not itemize deductions,
the individual’s employer can make contributions that are not taxed to either the employer or the employee, and
employers with cafeteria plans can allow employees to contribute untaxed salary through a salary reduction plan.
Funds distributed from the HSA are not taxed if they are used to pay qualifying medical expenses.
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