Which of the following is not true regarding participation in a health savings account?

Multiple Choice

The taxpayer must participate in high deductible health plan with an out$-$of$-$pocket expense no greater than a specified maximum amount.

The taxpayer cannot have a separate vision care insurance plan.

Distributions from a health savings account are tax free if they pay for qualified medical expenses of the taxpayer, spouse, and dependents.

All of these choices are correct.