Download This PaperHealthy and Wealthy and Dead: Health Savings Accounts
St. Thomas Law Review, Vol. 19, No. 1, 2006
31 Pages Posted: 14 Dec 2009
Date Written: 2006
Abstract
Health Savings Accounts (HSAs) were introduced by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003. This article describes the statutory rules governing the design and operation of HSAs and the federal income tax treatment of health care expenses. The article discusses the debate between proponents and opponents of HSAs and concludes that, while we do not yet have much experience with HSAs, the more extravagant claims made by their supporters should be viewed with caution.
Keywords: health savings account, Medicare, prescription drug
Suggested Citation: Suggested Citation
Pratt, David A., Healthy and Wealthy and Dead: Health Savings Accounts (2006). St. Thomas Law Review, Vol. 19, No. 1, 2006, Available at SSRN: https://ssrn.com/abstract=1521564
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