Which of the following is a potential benefit of a Health Savings Account (HSA)?

A Health Savings Account (HSA) offers several advantages, one of which is that it allows unused funds to roll over from year to year. This feature enables individuals to accumulate savings over time, rather than losing any remaining balance at the end of a policy year. This rollover capability is particularly beneficial, as it encourages long-term savings for future medical expenses, thus promoting better financial planning and healthcare spending.

The other choices highlight misconceptions about HSAs. Contributions to an HSA are generally made with pre-tax dollars, which can lower taxable income, rather than being taxed at the highest rate. While both employers and employees can contribute to HSAs, it is not exclusively employer-funded, allowing for a combination of contributions to maximize the benefits. Finally, HSA funds are indeed portable, meaning they can be retained and used regardless of job changes, making them a flexible option for individuals as they move between jobs or insurance plans.