"While the SECURE Act put a time limit on IRA distributions, it didn’t do so for health savings accounts. HSAs are increasingly known for their triple tax advantage: You put money in tax-free, earn interest or potential investment growth is tax-free, and [you] can withdraw money tax-free for qualified medical expenses. But they are also a great way to transfer wealth to beneficiaries. Specifically, HSAs maintain [a] triple tax advantage for spouses at the time of death."
 
Shobin Uralil, co-founder and chief operating office of Lively, a leading consumer-rated HSA, commenting on the potential use of HSAs for transferring wealth.