Many reliable sources of information exist for researching the facts surrounding Health Savings Accounts.  Although there are others, you can start your search for official information at these websites. 

http://www.irs.gov/publications/p969/ar02.html#d0e121 

http://www.treas.gov/offices/public-affairs/hsa/

http://www.cuna.org/

http://www.ahip.org/

http://www.healthdecisions.org/HSA/LearningCenter/

http://www.hsaed.com/