국가전략정보포털

Introduction 1
Eligibility to Establish and Contribute to an HSA 1
    HSA-Qualified High-Deductible Health Plans 2
        Minimum Deductible 2
        Out-of-Pocket Limit 2
        Services Allowed to Be Provided Before the Deductible Has Been Met 3
    Disqualifying Coverage 6
    Additional Guidelines 7
HSA Contributions 7
    Contribution Limits 7
    Allowable Contributors 9
Eligibility to Withdraw HSA Funds 10
HSA Withdrawals 10
    Qualified Medical Expenses 10
    Nonqualified Expenses 11
Tax Advantages of HSAs 12
HDHP Enrollment and HSA Utilization 13
    Data Challenges 13
    Data Findings 14
        HSA-Qualified HDHP Enrollment 14
        HSA Access Among Workers 15
        HSA Utilization 16

Appendixes
Appendix. Additional Tables 30

Contacts
Author Information 37