Methods and systems for providing an employee medical expense spending account with employer cost reimbursement

摘要

Disclosed are methods and systems whereby an employer provides health insurance benefits to employees by a combination of (1) a high deductible insurance policy and (2) an employer-funded medical expense spending account (MESA) for each employee. The MESAs cover some health care expenses below the insurance policy deductible. Employee health care expenses below the deductible but beyond that covered by the MESA are paid for out of the employee's pocket. At the close of each plan period, any unused employer contributions remaining in the MESA are divided between the employer and the employee. The employer's share goes to cover, at least in part, the employer's health care expenditures. The employee's share is given to the employee as income. An employer may use an external administrator to establish and maintain MESAs, to process claims against MESAs, and to disburse funds remaining in the MESAs at the close of the plan period.