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HSAs were established as part of the Medicare Prescription Drug, Improvement, and Modernization Act (MMA) of 2003.
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15
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This has since been increased to $1,050 and $2,100, respectively, although many plans on the market have higher deductibles. J.C. Robinson, "Health Savings Accounts - The Ownership Society in Health Care," New England Journal of Medicine 353, no. 12 (2005): 1199-1202.
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33845303426
-
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note
-
Flexible spending accounts (FSAs), enacted in 1978, are even more restricted in that they do not roll over fromyear to year. Medical savings accounts (MSAs)were the precursors to HRAs and HSAs, but the legislation that authorized them has now expired.
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33845344936
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note
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Authors' calculations based on AHIP and census data.
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24
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33845334085
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-
note
-
Some believe that CDHC will also lead to an increase in the number of insured people. Our review does not include estimates of this benefit.
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Gabel1
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36
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KFF/HRET
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In a few reports it was not possible to determine whether the outcome measure included total utilization or just the employer cost.
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