Health Savings Accounts

VI. Key Issues: Financing and Delivery >> C. Health Financing >> Health-Related Tax Expenditures >> Health Savings Accounts 

• “Health Savings Accounts” or “HSAs” (Health Affairs search)
• “Medical Savings Accounts” or “MSAs” (Health Affairs search)
• Bundorf, M.K. Consumer-Directed Health Plans: Do They Deliver? Research Synthesis Report No. 24, October 2012, Robert Wood Johnson Foundation.

• Feldman, Roger, Stephen T. Parente, Jean Abraham, Jon B. Christianson, and Ruth Taylor. Health Savings Accounts: Early Estimates Of National Take-Up. Health Affairs. November/December 2005. “The 2003 Medicare Prescription Drug, Improvement, and Modernization Act (MMA) approved tax-advantaged health savings accounts (HSAs) for certain high-deductible health insurance plans. We predict that MMA could lead to approximately 3.2 million HSA contracts among Americans ages 19–64 who are not students, not enrolled in public health insurance plans, and not eligible for group coverage as a dependent.”

• RAND Corporation. Analysis of High Deductible Health Plans. This is a Web version of a Technical Report issued in 2009. “These are the nine performance dimensions against which we measured High Deductible Health Plans.”
  • Spending
  • Consumer Financial Risk
  • Waste
  • Reliability
  • Patient Experience
  • Health
  • Coverage
  • Capacity
  • Operational Feasibility