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Dhatch: Medical Savings Accounts do exist (though they are under-utilized). They are created to accompany a "high-deductible" major medical health insurance plan for self-employed people. All the MSA plans I've seen are savings accounts to which you deposit monies on a pre-tax basis to be used to pay deductibles & copay amounts (before the major med plan kicks in). Any leftover money is yours at retirement. It's not designed to be a "retirement plan" although remaining balances could be used as such. Contact a good insurance agent in your area to get a more complete explanation. PP
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