To contribute to a Health Savings Account (HSA), an individual must be covered by a:

a.Stand-alone dental and vision benefit plan
b.Qualified high-deductible health plan (HDHP)
c.Low-deductible HMO plan with fixed office copays
d.Medicare Part A hospital insurance alone

解析

HSA contributions require enrollment in a qualified high-deductible health plan and no disqualifying coverage. Low-deductible HMOs, Medicare, and dental plans do not qualify a person to fund an HSA.

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