In the popularity contest between health savings accounts and health reimbursement accounts, there's a clear winner.

Small- to mid-size employers and employees are shifting their attention from HRAs to HSAs, according to a new survey from United Benefit Advisors.

In 2013, the number of employers offering HSAs increased from 14.7 percent to 15.1 percent, and employee participation in these plans rose from 7.1 percent to 8.8 percent. Meanwhile, 8.6 percent of employers offered HRAs in 2013, and employee participation in these plans dropped from 8.8 percent in 2012 to 8.6 percent in 2013.

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