The HSA only recently became a desirable option imho. Before, the premiums were a lot more than the HRA and it made no financial sense to have a higher deductible plan, with a higher premium, and you have to set aside your own money. Now, the premiums are practically the same and the HSA is a viable option. For the record, if you have an HRA, and thousands in that account, you CANNOT transfer that to a HSA. Please correct me if I’m wrong because I’d love another tax-deferred retirement vehicle.