Expenses must be incurred after account is established?

Does the account have to actually be set up on HSA custodian's records or can a signed application and check count? HSA custodian will take at least 10 days to set up and activate account, but participant is going to incur otherwise eligible expenses this week.

Will a signed and dated application and check work?

Your man has up until April 15, 2007 to fund an HSA for expenses incurred in 2006 (assuming covered by a high deductible health plan, of course).