As of January 2004, any individual can establish a health savings account with a qualified HSA trustee or custodian.
In some cases, insurers may offer an HSA and a high-deductible health plan.
An individual's employer can make tax-free contributions to the HSA.
Any amounts that are contributed to an HSA belong to the account holder.
What's nice about an HSA is the fact that you own and control your own money.