A few resources for understanding Health Savings Accounts.
http://www.kiplinger.com/personalfinance/features/archives/2004/02/hsa.html?
http://www.mellon.com/hris/hsa/index.html
HSA Solution Customer Service Center at 877-472-4200 (800-231-5469 for TDD callers) Monday to Friday, from 8 a.m. to 8 p.m. (Eastern Time). (877)-472-4200
http://www.irs.gov/pub/irs-pdf/p969.pdf