To be eligible to open and contribute to a Health Savings Account (HSA), an individual must generally be covered by:

Why A is correct

An HSA can only be used by someone covered under a high-deductible health plan (HDHP) that meets the statutory minimum deductible and maximum out-of-pocket limits, and who is not enrolled in disqualifying coverage such as most Medicare coverage or a general-purpose health FSA. HSA contributions are tax-deductible, account growth is tax-deferred, and qualified withdrawals for medical expenses are tax-free. HSAs pair with HDHPs in consumer-driven health arrangements that trade higher deductibles for premium savings and tax advantages, making the HDHP link the fundamental eligibility rule.

Why the other options are wrong

• B) The HDHP requirement is the gatekeeper for HSA eligibility; coverage under any other plan disqualifies the contributor from making contributions. 健康储蓄账户的缴存资格以高免赔额健康计划为前提。 只有先符合 HDHP 与无其他不兼容保险的条件，才有资格向 HSA 供款。 健康储蓄账户的缴存资格以高免赔额健康计划为前提。 只有先符合 HDHP 与无其他不兼容保险的条件，才有资格向 HSA 供款。
• C) Medicare coverage disqualifies an individual from making new HSA contributions, so a Medicare Advantage plan cannot establish HSA eligibility. 健康储蓄账户的缴存资格以高免赔额健康计划为前提。 只有先符合 HDHP 与无其他不兼容保险的条件，才有资格向 HSA 供款。 健康储蓄账户的缴存资格以高免赔额健康计划为前提。 只有先符合 HDHP 与无其他不兼容保险的条件，才有资格向 HSA 供款。
• D) A zero-deductible plan is the opposite of the HDHP requirement that makes HSA contributions legal, so it cannot be the qualifying coverage. 成本分摊的每一环节各有定义，混淆它们会直接导致选错答案。 扣减额、共付额与共保额是成本分摊机制的三个不同概念，须逐一区分。 成本分摊的每一环节各有定义，混淆它们会直接导致选错答案。 扣减额、共付额与共保额是成本分摊机制的三个不同概念，须逐一区分。 成本分摊的每一环节各有定义，混淆它们会直接导致选错答案。 扣减额、共付额与共保额是成本分摊机制的三个不同概念，须逐一区分。 成本分摊的每一环节各有定义，混淆它们会直接导致选错答案。

Memory hook

HSA needs an HDHP, period. High deductible plus a tax-friendly account: the deductible is the price of the tax break.