Health Comments and Letters

Various reports on Medical Savings Accounts (MSAs)
Note: The following three reports on medical savings accounts (MSAs) were published in 1995, before the emergence of two related concepts: health savings accounts (HSAs)and health reimbursement accounts (HRAs). The conclusions in the 1995 reports may not be appropriate for HSAs and HRAs. More recent reports on such consumer-driven health plans (also known as consumer-directed health plans and defined contribution health plans) as HSAs and HRAs are available online or by contacting Academy staff. (October 31, 1995)
Health Practice Financial Reporting Committee comments to the NAIC on new accounting proposals for the risk-sharing programs of the Affordable Care Act. ()