Which of the Following Is Not a Characteristic of Health

Which of the following is not a characteristic of health savings accounts (HSAs) ?

A) They are available to workers covered by health insurance plans with high deductibles ($1,000 or more) and do not have other first-dollar insurance coverage.
B) Contributions to HSAs are tax-deductible.
C) Unused funds in HSAs accumulate and remain available for later out-of-pocket medical expenses.
D) Only workers can contribute to HSAs; employers cannot.