It's tough out there for the closely held small business owner.  Trying to get money out of your business without big chunks of it going to taxes is a continual challenge.  At Management 2000, our Employee Benefits Management Team is sensitive to those needs.  We focus on providing options that give the small business owner the best benefits package while taking advantage of legal tax savings.  For the small, two or three person company, an HSA health plan with an HSA bank account is a great option for tax savings.  The partners or owners can have the company fund their HSA accounts to the annual year maximums tax free.  The level of contribution is limited to the type of coverage for the participant.  If it is a single coverage plan, the maximum contribution for 2009 is $3000 while anyone with dependents can contribute is $5950.  If the person is age 55 or older, they may add another $1000 to those limits for 2009.  For more information on the rules for these HSA accounts, go to HSA Bank website for additional details.