@qbteachmt 

What I used to hate about HSA's is that they changed the rules on them every year, and I had only one client who had one.  (His mother was an insurance agent.).  

Now, if you tell someone in a 22% bracket that they are going to get $1,200 free money from IRS, they will wet their pants in anticipation.  But if you add, it involves depositing $5,500 into an HSA that they can then use for medical expenses they already pay, they will just give you a blank stare.