Your HSA contributions are tax deductible.
HSA Contributions made by your employer are excluded from your income.
HSA earnings are tax deferred.
If used for qualified medical expenses, HSA assets are tax-free.
HSA assets become the property of a named beneficiary, or of the HSA owner's estate upon an HSA owner's death. A spouse beneficiary may treat the HSA as his or her own, while non-spouse beneficiaries must treat inherited HSA assets as ordinary taxable income.

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