From Forbes magazine here is an article about how providing employees with an HSA accounts turned them into smart consumers and lowered their annual health costs:
http://www.forbes.com/2010/09/09/health-care-cost-containment-leadership-managing-human-capital-10-employees.html
What I found interesting was that they were able to get good data on costs and quality which often is a major isse for an employee looking to make an informed provider decision.
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