Analysts note that they know little about future insurance premiums and enrollment.

The tool was developed to give fiduciaries a simple and cost-effective way to make sure that their 401(k) plans are being carried out in accordance with government regulations and guidelines.

It says the double tax on contributions to 401(k) plans and the misguided $3 million cap on the value of retirement benefits do not close any loopholes or curb any abuse.

It's time to anticipate what will happen to HSAs in the next decade. Part one in a series.