If you have a Health Savings Account (HSA), you will want to give some thought to what will happen to this account after your death. The rules are a little tricky and careful planning is important to minimize the tax bite.
Health Savins Account Beneficiaries
You should name a beneficiary for your HSA, just as you would for your IRA or company retirement plan. After your death, any funds remaining in your HSA are payable to the beneficiary you named on the account. You are not required to name a spouse or an individual who is eligible to make HSA contributions.