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 <subject>Comparative analysis</subject>
 <subject>Employee medical benefits</subject>
 <subject>Health care costs</subject>
 <subject>Health care programs</subject>
 <subject>Health insurance</subject>
 <subject>Medical savings accounts</subject>
 <subject>Federal Employees Health Benefits</subject>
 <subject>Program</subject>
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<titleInfo>
 <title>Health Savings Accounts: Early Enrollee Experiences with Accounts and Eligible Health Plans</title>
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<abstract>Health savings accounts (HSA) and the high-deductible health
insurance plans that are eligible to be coupled with them are a  
new type of consumer-directed health plan attracting interest	 
among employers and consumers. HSA-eligible plans constitute a	 
small but growing share of the private insurance market, and the 
novel structure of the plans has raised questions about how they 
could affect enrollees&apos; health care purchasing decisions and	 
costs. This statement is based on GAO&apos;s August 2006 report	 
entitled &quot;Consumer-Directed Health Plans: Early Enrollee	 
Experiences with Health Savings Accounts and Eligible Health	 
Plans&quot; (GAO-06-798). In this report, GAO reviewed (1) the	 
financial features of HSA-eligible plans in comparison with those
of traditional plans, such as preferred provider organizations	 
(PPO); (2) the characteristics of HSA-eligible plan enrollees in 
comparison with those of traditional plan enrollees or others;	 
(3) HSA funding and use; and (4) enrollees&apos; experiences with	 
HSA-eligible plans.</abstract>
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<identifier type="preferred citation">GAO-06-1133T</identifier>
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<note>Testimony</note>
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<subject>
 <topic>Comparative analysis</topic>
 <topic>Employee medical benefits</topic>
 <topic>Health care costs</topic>
 <topic>Health care programs</topic>
 <topic>Health insurance</topic>
 <topic>Medical savings accounts</topic>
 <topic>Federal Employees Health Benefits</topic>
 <topic>Program</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 117 Page 2066</partNumber>
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 <identifier type="Statute citation">117 Stat. 2066</identifier>
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  <title>United States Public Law 173 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-173</identifier>
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