Sunday, June 10, 2007; F04

· For a list of HSA providers, a cost-comparison calculator and other information, go to http://www.hsafinder.com. If you set up an HSA yourself, you'll need to deduct your contributions from the following year's tax return.

· For a detailed but user-friendly explanation of HSAs, plus frequently asked questions, visit the U.S. Treasury's Web site on HSAs: http://www.treas.gov/offices/public-affairs/hsa.

· For an explanation and a list of qualified medical expenses for 2006 (the most current year available), see the IRS site: http://www.irs.gov/pub/irs-pdf/p502.pdf.