MSAs are available now on a group or individual basis. An MSA really has two parts - the high deductible insurance plan ($1,550 to $2,250 single/$3,100 to $4,500 family) and the MSA account.

Self-employed individuals and S-corp owners can have individual plans (if they qualify for the insurance). Businesses with 2 to 50 employees can have a group plan.

There is a sunset clause in the enabling legislation for MSAs of 12/31/00. Congress is considering extending this deadline, increasing the contribution limits, and removing the 50-employee cap for groups. Existing plans will be grandfathered.

Central Reserve Life and American Republic offer MSAs in several states. Look at their web sites for info and referral to a local agent. Hope this helps.