CHART: ADDED FLEXIBILITY

How the Tax Relief and Health Care Act of 2006 boosts the appeal of health savings accounts

Detaches HSA contribution limit from health insurance plan deductible

Eliminates HSA-flexible spending account grace period interaction problem

Allows full HSA contributions regardless of when during a year an employee opts for HSA coverage

Permits one-time transfer of health reimbursement arrangements and FSA balances to HSAs

Permits limited, one-time rollover of individual retirement accounts to HSAs