And Medicare, the federal insurance program, is experimenting with some form of health savings accounts in 39 states.

He used most of his health savings account this year, but does not expect to do so next year.

People buy such plans when they establish health savings accounts to pay routine medical expenses.

To average out the risks, he said, an employer might ask people who move to health savings plans to pay an additional premium.

First Maine bank to offer health savings accounts in 2004.

Two years ago, not a single major bank offered a health savings account.

Small businesses were among the first to offer health savings accounts to their employees.

Beginning in January, the company will offer health savings account policies and give each employee $300 a month.

But the administration's new health savings accounts are off to a slow start.

However, a number of studies are underway to examine the effects on health, energy savings and project costs.