Define an HDHP and explain the role of a Health Savings Account (HSA) paired with it.

• A. A high-deductible health plan with lower deductibles and smaller out-of-pocket limits, paired with an HSA.
• B. An HDHP has no deductibles and no out-of-pocket costs.
• C. An HDHP is a plan with standard deductibles and no specific tax features.
• D. A high-deductible health plan with higher deductibles and out-of-pocket limits, paired with an HSA, a tax-advantaged account to save for qualified medical expenses.

Answer: (D)