Author Kathleen Kozak has a conflict of interest because she says in the article that proponents of health savings accounts include insurance companies, and she is described as a "part-time medical director for UHA Health Insurance."  In the beginning of the article she summarizes compelling arguments against health savings accounts, which she never addresses in the remainder of the article:  "Detractors argued that this particular type of account is only available to those who are wealthy enough to afford it, and that catastrophic coverage takes healthy people out of the insurance market who would otherwise be helping to subsidize the care of those who were sick. They also argue that most people would not have any extra money to put away for current or future health care expenses."