Background Note | HBS Case Collection | 2012 (Revised from original 2006 version)

Note on Flexible Spending Accounts, Health Reimbursement Arrangements, and Health Savings Accounts

by Regina E. Herzlinger and JoAnn M. Laing

Abstract

Describes the current use of Flexible Savings Accounts, Health Savings Accounts, and how Reimbursement Account vendors are shaping the market. Identifies current and future market players, third-party administrators and processors, and includes a discussion of the current political situation as it applies to these vehicles.

Keywords: Insurance; Governing Rules, Regulations, and Reforms; Health Care and Treatment; Market Participation; Business and Government Relations; Health Industry;

Citation:

Herzlinger, Regina E., and JoAnn M. Laing. "Note on Flexible Spending Accounts, Health Reimbursement Arrangements, and Health Savings Accounts." Harvard Business School Background Note 307-034, November 2012. (Revised from original August 2006 version.)