An Health Savings Accounts (HSAs) must be linked to a High-Deductible Health Plan (HDHP) and can receive contributions from both an employer and employee, but the contributions must be made in cash and deposited to an employee-controlled account. Contribution limits are set by the tax code, not by employer fiat, and cannot be forfeited. HSAs do have some limitations. HSA participants cannot also have a health Flexible Spending Accounts (FSAs), though Health Reimbursement Accounts participants can, and can take advantage of the extra tax advantages of pre-tax funding of some health services on an annual basis. HSA funds can be used to pay COBRA or retiree health insurance premiums, but not the premiums for a HDHP. Debit cards are the hot new tool in consumer driven health plan and FSA administration, and employers may want to negotiate directly with an administration vendor that can provide a single debit card system that can support all of their account-based benefit programs.