supplemental health insurance

Contributions to HSAs can be made by an individual who owns the account, by an employer or by any other person. When made by the employer, the contribution is not included in the income of the employee. When made by an employee, it is treated as exempted from federal tax. For 2008, the maximum amount that can be contributed ( and deducted ) to an HSA from all sources is:
 $2, 900 ( self - only coverage )
 $5, 800 ( family coverage )