Patrick Sandeman was killed approaching the landing zone at Sibson Aerodrome, near Peterborough, last September.

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The plane came down in fields at Water Newton, near Sibson Airfield at about 14:15 BST on Friday.

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Seymour Burchman and Blair Jones are senior vice presidents at Sibson Consulting.

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"HSAs are a wonderful way for Americans to accumulate a health care nest egg, " says Christopher Goldsmith, vice president at Sibson Consulting in Cleveland.

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Nearly 60% of human-resources executives graded their own performance-management systems a C or below, according to a 2010 survey by Sibson Consulting Inc. and WorldatWork, a professional association.

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