Article: Treasury to provide guidance on new health care accounts; HSAs to replace more limited MSAs.(News)

Byline: JERRY GEISEL

WASHINGTON-The Treasury Department will soon provide guidance on a provision in the new Medicare prescription drug benefit law designed to make it more attractive for employers to set up high-deductible health plans linked to special savings accounts.

A provision in the law that goes into effect Jan. 1, 2004, establishes new savings accounts, called health savings accounts, to replace medical savings accounts. Unlike MSAs, which could be offered only by small employers, the HSAs will be available to any employer. Both employees and employers will be able to make tax-free contributions to the accounts, and plan participants can use ...

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