Background Note | HBS Case Collection | August 2006 (Revised March 2014)

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

by Regina E. Herzlinger

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. "Note on Flexible Spending Accounts, Health Reimbursement Arrangements, and Health Savings Accounts." Harvard Business School Background Note 307-034, August 2006. (Revised March 2014.)