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A: Health savings accounts (HSAs), which were introduced in the tax law in 2004, continue to grow in popularity as a way for small businesses to provide affordable health coverage. They combine a high–deductible health plan (HDHP) with a savings account designed to cover out–of–pocket medical expenses. For 2006, an HDHP is medical insurance with a deductible of at least $1,050 for self–only coverage and $2,100 for family coverage. Contributions made to the HSA are tax deductible in 2006 up to $2,700 for self–only coverage and $5,450 for family coverage. These contribution limits are higher than amounts permitted in 2005. For more information on finding HDHPs in your state, go to www.hsainsider.com.