揽瓜阁阅读做题小分队第80天健康储蓄账户（HSA） - ChaseDream

After a slow start, Health Savings Accounts (HSAs)—tax-free savings accounts designed to help people save for their and their dependents’ medical needs—have become increasingly popular with individuals who buy their own insurance, and with employers who provide it. The advantages of HSAs are fairly easy to understand: Funds placed into an HSA are sheltered from taxation, just as is the case with money put into Individual Retirement Accounts (IRAs). Unlike funds in IRAs, however, funds in HSAs (and earnings they have acquired through investments) are also exempt from taxation (and penalty) when they are taken out at any time, as long as the funds are used for medical purposes.

An HSA, however, must be combined with a high-deductible health plan. In addition, the amount that can be contributed annually to the account is restricted. Currently, an individual must have a deductible of at least $1,050 to participate, and can contribute as much as $2,700 per year. For families, the figures are higher. Because of the high deductible, out-of-pocket expenses can be substantial, though premiums are relatively low, making HSAs especially attractive to people who don’t expect to need much medical care.

This last point is not lost on those who claim that low-income individuals with serious health issues are unlikely to derive any benefit from HSAs. If you don’t make much, you will not be able to contribute much to the account. And because the deductible is so high, low earners will pay for a good deal of medical care before the deductible takes over. As a result, people who can’t afford (in any sense) to gamble with their health may forego a trip to the doctor. Furthermore, since HSAs are increasingly perceived as attractive to relatively healthy and wealthy Americans, companies that provide traditional insurance may lose business and attempt to make up for this loss by raising their premiums or cutting benefits to low-income clients. Another argument against HSAs is the swelling effect that tax-free accounts will have on the national budget deficit.

No single initiative can solve this nation’s health care problems. Many factors, including malpractice insurance, high-tech research costs, an aging population, and yes, old-fashioned greed, play a role in the rising cost of medical care. HSAs represent a move in the right direction, but they will almost certainly need to be adjusted and supplemented to make it easier for all individuals to get access to competent health care.

1. The passage is chiefly concerned with _______.
(A) proving that HSAs are not yet sufficient to address the nation’s health care problems
(B) giving a balanced view of governmental approaches to making health care more affordable
(C) making the point that HSAs, despite what critics have said, have become increasingly popular with individuals and employers
(D) providing a basic understanding of HSAs, and presenting opinions on the subject, including those of the author
(E) comparing HSAs to more traditional health insurance systems

2. The last paragraph performs which of the following functions in the passage?
(A) It presents a moderate view on the main topic and offers a generalized remedy for a relevant problem.
(B) It summarizes the viewpoints expressed earlier in the passage.
(C) It acknowledges that some problems are too complex to be completely solved.
(D) It criticizes both of the main viewpoints that had been expressed earlier in the passage.
(E) It offers statistical evidence to suggest that the problem discussed in the passage cannot be addressed through any one initiative.

3. According to the passage, some critics of HSAs believe that _______.
(A) those responsible for devising this type of account have not taken into consideration the effect it can have on the budget deficit
(B) some people will not be able to put enough money into HSAs to make them worthwhile
(C) only relatively healthy and wealthy individuals will sign up for one of these accounts
(D) the relatively low premiums are still too high for many individuals
(E) individuals who are interested in HSAs should not be forced to choose a high-deductible policy