A medical savings account (MSA) refers to a medical savings account program, in which tax-deferred deposits can be made for medical expenses.

Most MSA plans have two parts. They combine a high-deductible insurance plan with a medical savings account that you can use to pay for your health care costs. 

High deductible health plan: This plan will only begin to cover your costs once you meet a high yearly deductible, which varies by plan

MSA: The MSA deposits money into your account and is used to pay your health care costs before you meet the deductible. 

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