The John Locke Foundation has been touting the benefits of health savings accounts for years.

The latest Bloomberg Businessweek takes note of them as well:

Workers may opt for HSAs because premiums are relatively low and the accounts have tax advantages. In January the average annual premium for family coverage through a high-deductible plan and HSA was $10,248, AHIP data show, 26 percent below the average for all health plans, according to the Henry J. Kaiser Family Foundation. Contributions of up to $6,150 per family can be made with pretax dollars, funds may be rolled over from year to year, and accounts are portable if workers change jobs. Earnings and withdrawals are tax-free if used for qualified medical expenses. After age 65 or becoming disabled, account owners may take money out for nonmedical reasons with no penalty, though they do have to pay income tax.