Document Type

Seminar Paper

Date of Original Version



The healthcare industry is changing; the war against escalating health-care costs is taking a toll on employers. HSAs offer an incentive for the average healthcare consumer to make smarter health decisions. Designed to help individuals save for current and future qualified medical and retiree health expenses on a tax free basis; the idea behind HSAs is to make individuals wiser about spending their money on healthcare and motivate them to shop for the best value.