I have used pre-tax benefits in the past including FSAs and HSAs. I love my HSA and use this to offset my out of pocket expenses. I don't carry dental insurance as I have great teeth and only need my bi-annual cleanings which costs less than the insurance premiums. My company also doesn't offer vision insurance. I use my HSA to pay for these completely out of pocket expenses and would be worse off financially if I had to do so with after-tax dollars. In addition to dental and vision expenses, I can use my HSA to pay any medical costs as well. These accounts need to be protected from the Cadillac tax, and my health plan is truly nothing of the "Cadillac" sort.