Many medical 'rainy day' accounts aren't getting opened or filled

One-third of the people who could benefit from a special type of savings account to cushion the blow of their health plan deductible aren't doing so, a new study finds. And even among people who do open a health savings account, half haven't put any money into it in the past year. This means they may be missing a chance to avoid taxes on money they can use to pay for their health insurance deductible and other costs.