What is a Health Savings Account?
A tax-exempt trust or custodial account established exclusively for the purpose of paying or reimbursing qualified medical expenses of the HSA owner, his/her spouse, and their dependents. Simmons First Health Savings Accounts are custodial accounts.
What qualifies someone for an HSA account?
US Treasury's HSA Website
IRS Publication 969 - Guidelines on Health Savings Accounts
IRS Publication 502 – Qualified Medical & Dental Expenses