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.