Excerpt: In the 1980s, employers embraced health maintenance organizations (HMOs) as the solution to runaway medical costs. But the ensuing backlash in the 1990s forced companies to ease HMO restrictions or replace them with looser PPOs that do little to limit care. When medical inflation returned to nosebleed levels, desperate employers began searching for yet another solution. The latest answer: HSAs and their cousin, the health reimbursement account (HRA).  MORE >>