Healthy and Wealthy and Dead: Health Savings Accounts
David A. Pratt
Albany Law School
St. Thomas Law Review, Vol. 19, No. 1, 2006
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.
Number of Pages in PDF File: 31
Keywords: health savings account, Medicare, prescription drugAccepted Paper Series
Date posted: December 14, 2009
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.563 seconds