If the government increases the mandated cost of providing health care, Walmart won't be hurt, since they're already meeting the standard, but Targets costs will increase significantly, making it harder for them to compete and giving Walmart an upper hand.

HSAs are savings accounts that are tax exempt so long as the money is used to pay for medical expenses. They are actually good for someone whose insurance won't cover care they want or need, since they allow the patient, whose account it is, to decide what care they need and not an insurance company who might decide they're not appropriate for insurance or that the treatment they want is too expensive.