title: Managing medical savings accounts.
abstract: Medical savings accounts (MSAs) are a new option being considered by policy makers as an alternative medical benefit cost-control technique. This article begins with a detailed description of MSAs as they are currently being considered and discusses the advantages and disadvantages from the perspective of the employer and employee. Some states are already recognizing the use of MSAs for state income tax purposes, and the author provides examples of these.
authors.affiliation: University of South Carolina, College of Business Administration, USA.
authors.forename: H I
authors.initials: HI
authors.lastname: Doerpinghaus
mesh_terms: D017047:Cost Sharing / Q000379:methods*; D003362:Cost-Benefit Analysis; D004649:Employee Incentive Plans; D005382:Financing, Personal / Q000331:legislation & jurisprudence / Q000379:methods*; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000331:legislation & jurisprudence; D007354:Insurance, Major Medical; D013219:State Government; D013660:Taxes; D014481:United States