Report on Health Savings Accounts

The Employee Benefit Research Institute just released a very thorough study on the trend in HSAs and HRAs over the last five years ("Health Savings Accounts and Health Reimbursement Arrangements: Assets, Account Balances, and Rollovers, 2006 -2010"). In general, the study finds that the number of HSAs and HRAs are growing, rollovers continue to increase (despite a small decline in 2010) and, not surprisingly, healthy behavior equates to higher account balances and higher rollovers. Interestingly, the study found no statistically significant differences in rollover balances between those who exhibit more cost-conscious decision making than those who were not as cost-conscious. We would anticipate that this may change in the future.

The study can be found at: http://www.ebri.org/pdf/briefspdf/IB.Jan11.CEHCS.FinalFlow.03Jan11.pdf