By Brian O’Connell Both employees and employers are viewing health savings accounts in new ways. U.S. companies have come to embrace health savings as a benefit for employees in recent years. Many businesses increasingly see HSA’s as plan developers intended — as a healthcare spending vehicle that allows users to save for healthcare expenditures on a tax-advantaged basis. That premise sounded so good that U.S. consumers now have over $100 billion held in HSAs, representing the highest funding point since health savings accounts were rolled out in 2003. “The reason HSAs are so popular and powe…