Which of the following statements regarding health savings accounts (HSAS) is CORRECT? OA) Employer contributions to an HSA are included in the employee's gross income B) Individuals between ages 55 and 65 who are covered by a high-deductible health plan can make additional catch-up contributions to their HSA Oc) An HSA can be established by an individual only, employers may not establish HSAS OD) HSA balances remaining unused at the end of the calendar year are forfeited.

Which of the following staternents regarding heath sivings accounts (HSAS) is CORRECT? A) Employer contritutions to an HSA are included in the employees gross income B) individuats betwren ages 55 and 65 who are covered by a high-dedtuctiole healh plan C) An HisA can toe established by an indvoual ony, erployers may not estabish HSAS D) HSA bolances remaining unused at the end of the caiendar year ave forfeited