Medical Savings Account (MSA)
                        
                            GPTKB entity
                        
                    
                Statements (19)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | 
                                    
                                        
                                            gptkb:health_savings_account
                                        
                                         | 
                            
| gptkbp:abbreviation | 
                                    
                                        
                                            gptkb:MSA
                                        
                                         | 
                            
| gptkbp:contributionsTaxDeductible | 
                                    
                                        
                                            
                                            true
                                        
                                        
                                         | 
                            
| gptkbp:introducedIn | 
                                    
                                        
                                            
                                            1996
                                        
                                        
                                         | 
                            
| gptkbp:purpose | 
                                    
                                        
                                            
                                            pay for medical expenses
                                        
                                        
                                         | 
                            
| gptkbp:regulates | 
                                    
                                        
                                            gptkb:Internal_Revenue_Service_(IRS)
                                        
                                         | 
                            
| gptkbp:relatedTo | 
                                    
                                        
                                            gptkb:Flexible_Spending_Account_(FSA)
                                        
                                         gptkb:Health_Savings_Account_(HSA)  | 
                            
| gptkbp:replacedBy | 
                                    
                                        
                                            gptkb:Health_Savings_Account_(HSA)
                                        
                                         | 
                            
| gptkbp:requiresHighDeductibleHealthPlan | 
                                    
                                        
                                            
                                            true
                                        
                                        
                                         | 
                            
| gptkbp:status | 
                                    
                                        
                                            
                                            limited availability
                                        
                                        
                                         | 
                            
| gptkbp:targetAudience | 
                                    
                                        
                                            
                                            small businesses
                                        
                                        
                                         self-employed individuals  | 
                            
| gptkbp:taxAdvantaged | 
                                    
                                        
                                            
                                            true
                                        
                                        
                                         | 
                            
| gptkbp:usedIn | 
                                    
                                        
                                            gptkb:United_States
                                        
                                         | 
                            
| gptkbp:withdrawalsForMedicalExpensesTaxFree | 
                                    
                                        
                                            
                                            true
                                        
                                        
                                         | 
                            
| gptkbp:bfsParent | 
                                    
                                        
                                            gptkb:Part_C_(Medicare_Advantage)
                                        
                                         | 
                            
| gptkbp:bfsLayer | 
                                    
                                        
                                            
                                            6
                                        
                                        
                                         | 
                            
| https://www.w3.org/2000/01/rdf-schema#label | 
                                    
                                        
                                            
                                            Medical Savings Account (MSA)
                                        
                                        
                                         |