To open or contribute to an HSA you must meet certain eligibility requirements. Specifically:

You must be covered by a qualified high deductible health plan on the first day of the month
You cannot be covered by any other health plan that is not a qualified high deductible health plan, including spouse’s health insurance
You cannot be covered [...]

The maximum contributions that can be made to health savings accounts in 2010 will increase as will the minimum deductible imposed by health insurance plans linked to HSAs and the maximum out-of-pocket expenses that employees can be required to pay.
The maximum contribution that can be made to an HSA in 2010 for employees with single [...]

The most common question about HSA contributions is “What should be reported in Box 12?”
The confusion stems from the label of “employer contributions.” Both the employee and employer contributions should be showing in box 12, code W.   IRS Publication 969, for tax year 2008 ( page 10)  indicates that contributions made by the employer via salary reduction [...]

Yes. IRS regulations allow for the employer to advance the employer contribution to the HSA for a specific employee. However, the employer must treat all employees equally. Ideally, the employer would develop a policy for advancing (employer funded) HSA contributions. Any employee meeting those requirements, who requests an advance, would recieve the advance on the [...]

What tax forms will I get? What is reported to the IRS?
Two tax forms will be sent to you, and to the IRS. The first is Form 1099-SA. This form is sent no later than January 31. Form 1099-SA tells you what distributions have been made from your health savings account during the calendar year. [...]