How do they differ from Medical Savings Accounts (MSAs)?
MSA eligibility is restricted to employees of small businesses and the self-employed. HSAs are open to everyone with a high deductible health insurance plan. The only limitation is that the annual deductible be at least $1,000 for individual and at least $2,000 for family (NOTE: anything other than single is considered family in this context). Rollover contributions from Archer MSAs into HSAs are permitted.
