For many US employers, the annual window during whichemployees may change their choice of employer-sponsored health benefits -- openenrollment -- is quickly approaching.

With this in mind, plan sponsors should take note of 4 keyissues:

1. The growing popularity of Health Savings Accounts (HSAs)with both employees and employers

Available to participants in conjunction with high-deductiblehealth plans, HSAs are tax-exempt accounts for the specificpurpose of funding qualified medical expenses.

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