title: Medical savings accounts (MSAs)--big benefits for small business.
abstract: The Health Insurance Portability and Accountability Act, passed by Congress last year, implemented a four-year pilot project that allows employees of small businesses to set up tax-free interest-bearing medical savings accounts. These accounts offer advantages for both employees and employers
authors.affiliation: United Chambers, Naperville, IL, USA.
authors.forename: S M
authors.initials: SM
authors.lastname: Stevens
mesh_terms: D002322:Career Mobility; D003256:Community Participation; D017047:Cost Sharing; D005382:Financing, Personal; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence / Q000458:organization & administration*; D010865:Pilot Projects; D019464:Tax Exemption; D014481:United States