Which of the following statements is NOT a benefit of having a health savings account (HSA)?

A. After-tax contributions to an HSA are deducted from gross income, even if you do not itemize deductions.

B. Contributions to an HSA can remain in the HSA after the end of the tax year.

C. An HSA is "portable." An HSA will remain in place even if you change employers or leave the workforce.

D. Contributions to an HSA made by an employer are included in income.