Health Savings Accounts

How do these work? Can you sign up for an HSA directly or does your employer need to offer it? Seems like they are a good investment since you get tax sheltered growth but am not sure.
Thanks

[Sandy M]

Would you believe I found this over at the U.S. Treasury Department's website?  It seems like a pretty good description so I thought you might be interested.

About HSAs

Health Savings Accounts (HSAs) were created by Public Law 108-173, the "Medicare Prescription Drug, Improvement and Modernization Act of 2003," signed into law by President Bush on December 8, 2003. Health Savings Accounts will change the way millions meet their health care needs because they are designed to help individuals save for qualified medical and retiree health expenses on a tax-advantaged basis.

Any adult who is covered by a high-deductible health plan (and has no other first-dollar coverage) may establish an HSA. Tax-advantaged contributions can be made in three ways:

the individual or family can make tax deductible contributions to the HSA even if they do not itemize deductions; the individual