Healthy and Wealthy and Dead: Health Savings Accounts

St. Thomas Law Review, Vol. 19, No. 1, 2006

31 Pages Posted: 14 Dec 2009  

David A. Pratt

Albany Law School

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

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

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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