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  1. Exhibit 8.14Distribution of Covered Workers with the Following Annual Employer Contributions to their HRA or HSA, for Single Coverage, 2013 NOTE: For single coverage, 51% of employers offering HSA-qualified HDHPs (covering 31% of workers enrolled in these plans) do not make contributions towards the HSAs that their workers establish. SOURCE: Kaiser/HRET Survey of Employer-Sponsored Health Benefits, 2013.