Tennis is a sport in which the more skill you have and the amount of time you put in practicing, the more successful you will be. Some tennis professionals have played tennis as far back as they can remember or their parents played tennis. For those who have tennis engrained in their blood, they still have to have some amount of practice in order to beat the other players that will be on the same or higher level than they are. There are many ways a person can train to perform at high level on the tennis court. One of the first things that you have to have is determination followed by patience and the will to succeed. Practicing your game is not unlike any other sport or art, the more you practice, the higher your skill and expertise become.

Just like many of its sports counterparts, tennis players will do what is necessary to win at their craft. Some players will begin their day with tennis and also end their day with tennis. Great players with a passion for the game can be found by joining the local country club or by heading down to the city park. When it comes to having a passion for the game, no card membership makes anyone more qualified than another. Unfortunately not everyone will have a skilled player to compete against daily so they will have to find other methods such as machinery to assist them. Hitting the ball back and forth helps the tennis pro be able to return a serve given to them by their opponents. So they would spend hours with their tennis ball machines returning the ball across the net. This ball machines tennis allow the tennis player to stay out on the court for as long as they would like.

Some players are so dedicated to their craft that they will purchase a portable ball machine to practice anywhere they go. In order to be good at tennis you have to return the ball back from where it came and put the ball where the other player cannot get to it. So some players invest in one of the most inexpensive portable machines in the twist tennis ball machine for their selves. The tennis twist ball machine can help them with their placement and their return. The good thing is for those with a budget to spend on their tennis lessons, this machine will help them tremendously in both savings and the improving tennis skill.

For those tennis players that are looking to improve their tennis skills faster and are ok with investing more money, the prince tennis ball machine is the ball machine for you. The tennis ball machine prince will give the tennis player variable speeds to choose to hit, various levels of ball trajectory and also can hold up to 250 of the prince tennis ball for your return. They will keep coming at you, so you can practice your forehand and backhand swings at the pace of a normal return from a human player.

For all levels of tennis players you can see look for the tutor tennis ball machine which is said to be the best portable machine on the market. The tennis tutor ball machine comes in a state of the art design which is considered best for traveling. It has a cubed design that can easily fit in the back of your vehicle to be taken out when you are ready to hit a tennis balls when you have the opportunity.

There is no wrong choice when it comes to how you want to train for tennis matches or to just use tennis as a way to stay in shape. You will not always be able to practice with a person so you cannot go wrong on which brand of automated machine you choose.

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When you’re looking to expand your family and bring new light into your house, few options are as efficient as the introduction of a pet in to your home. With a new pet you introduce a new sparkle into your home whose faithfulness and affection is never ending. This aids to improve the wellness of a person as they become a lot more active and focused on the well being of a life which depends totally upon them. Before picking up your new pet nevertheless it is important to ensure that you have the best supplies obtainable to aid reduce your new friend’s transition into their new home environment.

One of the best pet supplies a owner can spend in is discovered with the pet bed. The pet supplies of beds help to form an atmosphere specifically for your pet to take pleasure in as they are transforming. For the dog the supplies of a dog bed would aid to designate a particular area for your pet which they could instantly become trained to use. Many dog owners delay the supplies purchase of a bed, permitting their new pet to sleep with them at first but this then turns into a hassle when you have to train your pet not to sleep on your bed. For cats the purchase of the supplies of a bed could assist in creating their own territory where they could rest in comfort while you’re out and about completing the day to day errands you are required to participate in.

These beds are just one example of pet supplies which are a must for the owner to aid in the fitness of their animal friend. Another important kind of supplies is discovered with the necessity of pet collars. Several pet owners view pet collars as a superficial feature for pets but there are pet collars that perform a real purpose for your animal. For dogs the utilization of pet collars is an essential tool to help your pet find their way home if they ever become loose from your house.

Even they are necessary harnesses to aid control your pet when you are walking or jogging them. For cats it may be recommended to utilize flea pet collars to help keep your cat safe from flea connected diseases and keep your house flea free.

The requirement of pet beds and pet collars are merely a few of the pet supplies a pet owner might need with bringing in a new animal to their home. Pet supplies function as a form of comfort for your pet and the limited selection many stores offer do not always represent your pet’s best interest.

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The act of offering. Christmas gifts is always enhanced if you take some trouble in matching the gift with the recipient.

Sometimes, though, it is not as easy as it may seem, especially if the gift is for someone you have not seen very often throughout the year; or someone whose tastes you do not know that well.

If that person is a cat lover, though, it is something you are probably aware of however often you may see them. There is every chance that choosing a cat related gift of some sort will be well received.

Cat gifts fall into two categories. The first is something the cat itself (or themselves) can use; the second is something for the cat owner which is adorned by something feline.

Cat Lover Gifts For The Cat Itself

The range of possible cat lover gifts that a cat can actually make use of is quite small, but nevertheless offer an opportunity to buy something both the cat and the owner appreciate. The cat, of course, would probably be happiest with a brown paper bag; at least, I have had cats in the past who would spend much of an evening hiding in such a cheap and cheerful toy.

Assuming brown paper bags are out, what other cat lover gifts can you consider? It will most likely be something the cat can utilise in the home, as when they are off on their travels they like, and need, to be unfettered. An exception, though, is a cat collar. If you know the cat does not have a collar already, then that is an option, but bear in mind that some cats just hate collars and find them uncomfortable. Also, if they are not a good fit, they can become a hazard.

It is probably better to opt for a gift that belongs and stays in the home. For example:

Cat Blanket

There are some very warm, comfortable and attractive cat blankets around, and they make nice cat gifts. We all know how cats love to curl up in front of a fire in the winter; with a warm fleecy blanket to lie on, they will be in heaven. You can add a personal touch to this gift by having the blanket personalized with the cat’s name. The cat won’t care about that, but it’s a nice touch for the owner’s pleasure.

Cat Basket

Something a little bit more elaborate as a cat lover gift is a cat basket. I am referring here to a basket to sleep in, not something that is simply for carrying a cat to the vet. Remember, though, that cat’s can be very choosy. It would not be surprising if the cat turned it’s nose up at a new basket, at least initially. If you spend a lot of money on the basket, then that can be a disappointment, even if the cat owner is very appreciative.

Cats, though, have moods. One day it may take to the basket, especially if you tell it not to get inside!

There are, of course, other things you can buy for the cat itself. Small toys, food treats (fresh salmon may go down quite well), but what is it in the home that cats enjoy most? Sleeping. That means that a cat blanket or type of bed could be a popular gift. We all know, however, that the cat will be the one to decide if they want to use it or not. Never mind, the cat lover recipient will appreciate your gift.

Gifts For The Cat Owner

The choice of gifts that are cat related, and may be suitable for the cat owner, is much greater than for the cat itself. If you think about it, just about anything in the home could have a cat theme to it. Many of these gift items have cat pictures on, or are cat shaped.

Some examples of what you can buy include plates, place mats, coasters, clocks, fridge magnets, ironing board covers, doorstops and a whole lot more. Many of these types of items will be appreciated by a cat lover as a gift.

One good idea is to find a gift that you can personalise, with a picture of the owner’s cat. If you have a digital camera, it should not be difficult to get a picture of the cat while visiting before Christmas, without arousing too much suspicion of what you are up to. Once you have the picture, then you can probable find somewhere to add that picture to mugs, place mats and other household items, and end up with the perfect Christmas gift for the cat owner.

Really, the choice of cat lover gifts is wide. That is not surprising, given the huge popularity of cats. So, enjoy looking, and try to find something just that little bit different for your cat lover friends and relatives.

This cat lover gift [http://www.gifts-for-xmas.com] article was written by Roy Thomsitt, owner author of the Gifts For Xmas website.

Relax, get in the Christmas spirit, and read Roy’s new Christmas Story [http://www.gifts-for-xmas.com/Santa.htm], for adults or children, about Santa Claus and a little girl living on the edge of a tropical rainforest.

Gourmet cooking schools are the high class educational centers focusing on imparting in-depth knowledge of not just history of the cooking techniques, but gives cultural and regional preferences and specialty learning info to all students besides ensuring that there is adequate personal interaction between teachers and taught. The highly qualified chefs and master-chefs, with a dedication to creating fine dining experiences the basis of all knowledge imparted to students enrolled herein, besides focusing on teaching in a customized format not available.

Most of these gourmet cooking schools are located in the metro cities in a nation and the top chefs, everyone knows, come from France! Earlier, cookery students keen to avail this highly specialized knowledge and base for continental cuisine styles and forms had to enroll in top cooking schools in France in order to understand and imbibe the finer nuances of French gourmand cooking; however, with technology and developments such as the internet and cooking shows on Television, this gap has bridged. Besides, many of the French chefs have opened training institutes in the heart of the United States along with setting up schools in other parts of the western world for those who love this artful cuisine.

Of course, the course fees don’t come cheap, but the top gourmet cooking schools do ensure quality training and comprehensive knowledge about all aspects about buying food, preparing and presenting it for varied occasions and people.

Knowledge you will gain at best gourmet cooking schools:

Some gourmet cooking schools focus on teaching regional cuisine, others on country cooking and still others on confectionery items; you need to decide your interest and aims before enrolling for a training here.

1. Among the 3 important things taught at gourmet cooking schools are in-depth knowledge of various kinds of foodstuff, the chemical composition of foods and their break-down in the cooking process besides choosing and planning healthy, balanced meals. Various techniques of chopping, dicing and cutting food are also taught here besides related methods of preparing food.

2. Different ways of preparing meats, veggies, seasonal fruits and fresh dairy produce besides methods of sauce and dessert making are taught too as are the uses of different types of cookware and cuisine techniques from provincial France, including the traditional methods.

3. Those signing up for the top gourmet cooking schools with the aim of becoming a professional cook need to also understand beyond the fundamentals of great cooking style, the need for kitchen safety and the skills for business development, management and customer service, useful for those planning to start their own restaurant.

In order to have a bright future as a professional chef or even a continental cuisine expert, this is the place to be!

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INTRODUCTON – The term “health insurance” is commonly used in the United States to describe any program that helps pay for medical expenses, whether through privately purchased insurance, social insurance or a non-insurance social welfare program funded by the government. Synonyms for this usage include “health coverage,” “health care coverage” and “health benefits” and “medical insurance.” In a more technical sense, the term is used to describe any form of insurance that provides protection against injury or illness.

In America, the health insurance industry has changed rapidly during the last few decades. In the 1970’s most people who had health insurance had indemnity insurance. Indemnity insurance is often called fee-forservice. It is the traditional health insurance in which the medical provider (usually a doctor or hospital) is paid a fee for each service provided to the patient covered under the policy. An important category associated with the indemnity plans is that of consumer driven health care (CDHC). Consumer-directed health plans allow individuals and families to have greater control over their health care, including when and how they access care, what types of care they receive and how much they spend on health care services.

These plans are however associated with higher deductibles that the insured have to pay from their pocket before they can claim insurance money. Consumer driven health care plans include Health Reimbursement Plans (HRAs), Flexible Spending Accounts (FSAs), high deductible health plans (HDHps), Archer Medical Savings Accounts (MSAs) and Health Savings Accounts (HSAs). Of these, the Health Savings Accounts are the most recent and they have witnessed rapid growth during the last decade.

WHAT IS A HEALTH SAVINGS ACCOUNT?

A Health Savings Account (HSA) is a tax-advantaged medical savings account available to taxpayers in the United States. The funds contributed to the account are not subject to federal income tax at the time of deposit. These may be used to pay for qualified medical expenses at any time without federal tax liability.

Another feature is that the funds contributed to Health Savings Account roll over and accumulate year over year if not spent. These can be withdrawn by the employees at the time of retirement without any tax liabilities. Withdrawals for qualified expenses and interest earned are also not subject to federal income taxes. According to the U.S. Treasury Office, ‘A Health Savings Account is an alternative to traditional health insurance; it is a savings product that offers a different way for consumers to pay for their health care.

HSA’s enable you to pay for current health expenses and save for future qualified medical and retiree health expenses on a tax-free basis.’ Thus the Health Savings Account is an effort to increase the efficiency of the American health care system and to encourage people to be more responsible and prudent towards their health care needs. It falls in the category of consumer driven health care plans.

Origin of Health Savings Account

The Health Savings Account was established under the Medicare Prescription Drug, Improvement, and Modernization Act passed by the U.S. Congress in June 2003, by the Senate in July 2003 and signed by President Bush on December 8, 2003.

Eligibility -

The following individuals are eligible to open a Health Savings Account -

- Those who are covered by a High Deductible Health Plan (HDHP).

- Those not covered by other health insurance plans.

- Those not enrolled in Medicare4.

Also there are no income limits on who may contribute to an HAS and there is no requirement of having earned income to contribute to an HAS. However HAS’s can’t be set up by those who are dependent on someone else’s tax return. Also HSA’s cannot be set up independently by children.

What is a High Deductible Health plan (HDHP)?

Enrollment in a High Deductible Health Plan (HDHP) is a necessary qualification for anyone wishing to open a Health Savings Account. In fact the HDHPs got a boost by the Medicare Modernization Act which introduced the HSAs. A High Deductible Health Plan is a health insurance plan which has a certain deductible threshold. This limit must be crossed before the insured person can claim insurance money. It does not cover first dollar medical expenses. So an individual has to himself pay the initial expenses that are called out-of-pocket costs.

In a number of HDHPs costs of immunization and preventive health care are excluded from the deductible which means that the individual is reimbursed for them. HDHPs can be taken both by individuals (self employed as well as employed) and employers. In 2008, HDHPs are being offered by insurance companies in America with deductibles ranging from a minimum of $1,100 for Self and $2,200 for Self and Family coverage. The maximum amount out-of-pocket limits for HDHPs is $5,600 for self and $11,200 for Self and Family enrollment. These deductible limits are called IRS limits as they are set by the Internal Revenue Service (IRS). In HDHPs the relation between the deductibles and the premium paid by the insured is inversely propotional i.e. higher the deductible, lower the premium and vice versa. The major purported advantages of HDHPs are that they will a) lower health care costs by causing patients to be more cost-conscious, and b) make insurance premiums more affordable for the uninsured. The logic is that when the patients are fully covered (i.e. have health plans with low deductibles), they tend to be less health conscious and also less cost conscious when going for treatment.

Opening a Health Savings Account

An individual can sign up for HSAs with banks, credit unions, insurance companies and other approved companies. However not all insurance companies offer HSAqualified health insurance plans so it is important to use an insurance company that offers this type of qualified insurance plan. The employer may also set up a plan for the employees. However, the account is always owned by the individual. Direct online enrollment in HSA-qualified health insurance is available in all states except Hawaii, Massachusetts, Minnesota, New Jersey, New York, Rhode Island, Vermont and Washington.

Contributions to the Health Savings Account

Contributions to HSAs can be made by an individual who owns the account, by an employer or by any other person. When made by the employer, the contribution is not included in the income of the employee. When made by an employee, it is treated as exempted from federal tax. For 2008, the maximum amount that can be contributed (and deducted) to an HSA from all sources is:

$2,900 (self-only coverage)

$5,800 (family coverage)

These limits are set by the U.S. Congress through statutes and they are indexed annually for inflation. For individuals above 55 years of age, there is a special catch up provision that allows them to deposit additional $800 for 2008 and $900 for 2009. The actual maximum amount an individual can contribute also depends on the number of months he is covered by an HDHP (pro-rated basis) as of the first day of a month. For eg If you have family HDHP coverage from January 1,2008 until June 30, 2008, then cease having HDHP coverage, you are allowed an HSA contribution of 6/12 of $5,800, or $2,900 for 2008. If you have family HDHP coverage from January 1,2008 until June 30, 2008, and have self-only HDHP coverage from July 1, 2008 to December 31, 2008, you are allowed an HSA contribution of 6/12 x $5,800 plus 6/12 of $2,900, or $4,350 for 2008. If an individual opens an HDHP on the first day of a month, then he can contribute to HSA on the first day itself. However, if he/she opens an account on any other day than the first, then he can contribute to the HSA from the next month onwards. Contributions can be made as late as April 15 of the following year. Contributions to the HSA in excess of the contribution limits must be withdrawn by the individual or be subject to an excise tax. The individual must pay income tax on the excess withdrawn amount.

Contributions by the Employer

The employer can make contributions to the employee’s HAS account under a salary reduction plan known as Section 125 plan. It is also called a cafeteria plan. The contributions made under the cafeteria plan are made on a pre-tax basis i.e. they are excluded from the employee’s income. The employer must make the contribution on a comparable basis. Comparable contributions are contributions to all HSAs of an employer which are 1) the same amount or 2) the same percentage of the annual deductible. However, part time employees who work for less than 30 hours a week can be treated separately. The employer can also categorize employees into those who opt for self coverage only and those who opt for a family coverage. The employer can automatically make contributions to the HSAs on the behalf of the employee unless the employee specifically chooses not to have such contributions by the employer.

Withdrawals from the HSAs

The HSA is owned by the employee and he/she can make qualified expenses from it whenever required. He/She also decides how much to contribute to it, how much to withdraw for qualified expenses, which company will hold the account and what type of investments will be made to grow the account. Another feature is that the funds remain in the account and role over from year to year. There are no use it or lose it rules. The HSA participants do not have to obtain advance approval from their HSA trustee or their medical insurer to withdraw funds, and the funds are not subject to income taxation if made for ‘qualified medical expenses’. Qualified medical expenses include costs for services and items covered by the health plan but subject to cost sharing such as a deductible and coinsurance, or co-payments, as well as many other expenses not covered under medical plans, such as dental, vision and chiropractic care; durable medical equipment such as eyeglasses and hearing aids; and transportation expenses related to medical care. Nonprescription, over-the-counter medications are also eligible. However, qualified medical expense must be incurred on or after the HSA was established.

Tax free distributions can be taken from the HSA for the qualified medical expenses of the person covered by the HDHP, the spouse (even if not covered) of the individual and any dependent (even if not covered) of the individual.12 The HSA account can also be used to pay previous year’s qualified expenses subject to the condition that those expenses were incurred after the HSA was set up. The individual must preserve the receipts for expenses met from the HSA as they may be needed to prove that the withdrawals from the HSA were made for qualified medical expenses and not otherwise used. Also the individual may have to produce the receipts before the insurance company to prove that the deductible limit was met. If a withdrawal is made for unqualified medical expenses, then the amount withdrawn is considered taxable (it is added to the individuals income) and is also subject to an additional 10 percent penalty. Normally the money also cannot be used for paying medical insurance premiums. However, in certain circumstances, exceptions are allowed.

These are -

1) to pay for any health plan coverage while receiving federal or state unemployment benefits.

2) COBRA continuation coverage after leaving employment with a company that offers health insurance coverage.

3) Qualified long-term care insurance.

4) Medicare premiums and out-of-pocket expenses, including deductibles, co-pays, and coinsurance for: Part A (hospital and inpatient services), Part B (physician and outpatient services), Part C (Medicare HMO and PPO plans) and Part D (prescription drugs).

However, if an individual dies, becomes disabled or reaches the age of 65, then withdrawals from the Health Savings Account are considered exempted from income tax and additional 10 percent penalty irrespective of the purpose for which those withdrawals are made. There are different methods through which funds can be withdrawn from the HSAs. Some HSAs provide account holders with debit cards, some with cheques and some have options for a reimbursement process similar to medical insurance.

Growth of HSAs

Ever since the Health Savings Accounts came into being in January 2004, there has been a phenomenal growth in their numbers. From around 1 million enrollees in March 2005, the number has grown to 6.1 million enrollees in January 2008.14 This represents an increase of 1.6 million since January 2007, 2.9 million since January 2006 and 5.1 million since March 2005. This growth has been visible across all segments. However, the growth in large groups and small groups has been much higher than in the individual category. According to the projections made by the U.S. Treasury Department, the number of HSA policy holders will increase to 14 million by 2010. These 14 million policies will provide cover to 25 to 30 million U.S. citizens.

In the Individual Market, 1.5 million people were covered by HSA/HDHPs purchased as on January 2008. Based on the number of covered lives, 27 percent of newly purchased individual policies (defined as those purchased during the most recent full month or quarter) were enrolled in HSA/HDHP coverage. In the small group market, enrollment stood at 1.8 million as of January 2008. In this group 31 percent of all new enrollments were in the HSA/HDHP category. The large group category had the largest enrollment with 2.8 million enrollees as of January 2008. In this category, six percent of all new enrollments were in the HSA/HDHP category.

Benefits of HSAs

The proponents of HSAs envisage a number of benefits from them. First and foremost it is believed that as they have a high deductible threshold, the insured will be more health conscious. Also they will be more cost conscious. The high deductibles will encourage people to be more careful about their health and health care expenses and will make them shop for bargains and be more vigilant against excesses in the health care industry. This, it is believed, will reduce the growing cost of health care and increase the efficiency of the health care system in the United States. HSA-eligible plans typically provide enrollee decision support tools that include, to some extent, information on the cost of health care services and the quality of health care providers. Experts suggest that reliable information about the cost of particular health care services and the quality of specific health care providers would help enrollees become more actively engaged in making health care purchasing decisions. These tools may be provided by health insurance carriers to all health insurance plan enrollees, but are likely to be more important to enrollees of HSA-eligible plans who have a greater financial incentive to make informed decisions about the quality and costs of health care providers and services.

It is believed that lower premiums associated with HSAs/HDHPs will enable more people to enroll for medical insurance. This will mean that lower income groups who do not have access to medicare will be able to open HSAs. No doubt higher deductibles are associated with HSA eligible HDHPs, but it is estimated that tax savings under HSAs and lower premiums will make them less expensive than other insurance plans. The funds put in the HSA can be rolled over from year to year. There are no use it or lose it rules. This leads to a growth in savings of the account holder. The funds can be accumulated tax free for future medical expenses if the holder so desires. Also the savings in the HSA can be grown through investments.

The nature of such investments is decided by the insured. The earnings on savings in the HSA are also exempt from income tax. The holder can withdraw his savings in the HSA after turning 65 years old without paying any taxes or penalties. The account holder has complete control over his/her account. He/She is the owner of the account right from its inception. A person can withdraw money as and when required without any gatekeeper. Also the owner decides how much to put in his/her account, how much to spend and how much to save for the future. The HSAs are portable in nature. This means that if the holder changes his/her job, becomes unemployed or moves to another location, he/she can still retain the account.

Also if the account holder so desires he can transfer his Health Saving Account from one managing agency to another. Thus portability is an advantage of HSAs. Another advantage is that most HSA plans provide first-dollar coverage for preventive care. This is true of virtually all HSA plans offered by large employers and over 95% of the plans offered by small employers. It was also true of over half (59%) of the plans which were purchased by individuals.

All of the plans offering first-dollar preventive care benefits included annual physicals, immunizations, well-baby and wellchild care, mammograms and Pap tests; 90% included prostate cancer screenings and 80% included colon cancer screenings. Some analysts believe that HSAs are more beneficial for the young and healthy as they do not have to pay frequent out of pocket costs. On the other hand, they have to pay lower premiums for HDHPs which help them meet unforeseen contingencies.

Health Savings Accounts are also advantageous for the employers. The benefits of choosing a health Savings Account over a traditional health insurance plan can directly affect the bottom line of an employer’s benefit budget. For instance Health Savings Accounts are dependent on a high deductible insurance policy, which lowers the premiums of the employee’s plan. Also all contributions to the Health Savings Account are pre-tax, thus lowering the gross payroll and reducing the amount of taxes the employer must pay.

Criticism of HSAs

The opponents of Health Savings Accounts contend that they would do more harm than good to America’s health insurance system. Some consumer organizations, such as Consumers Union, and many medical organizations, such as the American Public Health Association, have rejected HSAs because, in their opinion, they benefit only healthy, younger people and make the health care system more expensive for everyone else. According to Stanford economist Victor Fuchs, “The main effect of putting more of it on the consumer is to reduce the social redistributive element of insurance.

Some others believe that HSAs remove healthy people from the insurance pool and it makes premiums rise for everyone left. HSAs encourage people to look out for themselves more and spread the risk around less. Another concern is that the money people save in HSAs will be inadequate. Some people believe that HSAs do not allow for enough savings to cover costs. Even the person who contributes the maximum and never takes any money out would not be able to cover health care costs in retirement if inflation continues in the health care industry.

Opponents of HSAs, also include distinguished figures like state Insurance Commissioner John Garamendi, who called them a “dangerous prescription” that will destabilize the health insurance marketplace and make things even worse for the uninsured. Another criticism is that they benefit the rich more than the poor. Those who earn more will be able to get bigger tax breaks than those who earn less. Critics point out that higher deductibles along with insurance premiums will take away a large share of the earnings of the low income groups. Also lower income groups will not benefit substantially from tax breaks as they are already paying little or no taxes. On the other hand tax breaks on savings in HSAs and on further income from those HSA savings will cost billions of dollars of tax money to the exchequer.

The Treasury Department has estimated HSAs would cost the government $156 billion over a decade. Critics say that this could rise substantially. Several surveys have been conducted regarding the efficacy of the HSAs and some have found that the account holders are not particularly satisfied with the HSA scheme and many are even ignorant about the working of the HSAs. One such survey conducted in 2007 of American employees by the human resources consulting firm Towers Perrin showed satisfaction with account based health plans (ABHPs) was low. People were not happy with them in general compared with people with more traditional health care. Respondants said they were not comfortable with the risk and did not understand how it works.

According to the Commonwealth Fund, early experience with HAS eligible high-deductible health plans reveals low satisfaction, high out of- pocket costs, and cost-related access problems. Another survey conducted with the Employee Benefits Research Institute found that people enrolled in HSA-eligible high-deductible health plans were much less satisfied with many aspects of their health care than adults in more comprehensive plans People in these plans allocate substantial amounts of income to their health care, especially those who have poorer health or lower incomes. The survey also found that adults in high-deductible health plans are far more likely to delay or avoid getting needed care, or to skip medications, because of the cost. Problems are particularly pronounced among those with poorer health or lower incomes.

Political leaders have also been vocal about their criticism of the HSAs. Congressman John Conyers, Jr. issued the following statement criticizing the HSAs “The President’s health care plan is not about covering the uninsured, making health insurance affordable, or even driving down the cost of health care. Its real purpose is to make it easier for businesses to dump their health insurance burden onto workers, give tax breaks to the wealthy, and boost the profits of banks and financial brokers. The health care policies concocted at the behest of special interests do nothing to help the average American. In many cases, they can make health care even more inaccessible.” In fact a report of the U.S. governments Accountability office, published on April 1, 2008 says that the rate of enrollment in the HSAs is greater for higher income individuals than for lower income ones.

A study titled “Health Savings Accounts and High Deductible Health Plans: Are They an Option for Low-Income Families? By Catherine Hoffman and Jennifer Tolbert which was sponsored by the Kaiser Family Foundation reported the following key findings regarding the HSAs:

a) Premiums for HSA-qualified health plans may be lower than for traditional insurance, but these plans shift more of the financial risk to individuals and families through higher deductibles.

b) Premiums and out-of-pocket costs for HSA-qualified health plans would consume a substantial portion of a low-income family’s budget.

c) Most low-income individuals and families do not face high enough tax liability to benefit in a significant way from tax deductions associated with HSAs.

d) People with chronic conditions, disabilities, and others with high cost medical needs may face even greater out-of-pocket costs under HSA-qualified health plans.

e) Cost-sharing reduces the use of health care, especially primary and preventive services, and low-income individuals and those who are sicker are particularly sensitive to cost-sharing increases.

f) Health savings accounts and high deductible plans are unlikely to substantially increase health insurance coverage among the uninsured.

Choosing a Health Plan

Despite the advantages offered by the HSA, it may not be suitable for everyone. While choosing an insurance plan, an individual must consider the following factors:

1. The premiums to be paid.

2. Coverage/benefits available under the scheme.

3. Various exclusions and limitations.

4. Portability.

5. Out-of-pocket costs like coinsurance, co-pays, and deductibles.

6. Access to doctors, hospitals, and other providers.

7. How much and sometimes how one pays for care.

8. Any existing health issue or physical disability.

9. Type of tax savings available.

The plan you choose should according to your requirements and financial ability.

BIBLIOGRAPHY

1 Questions and Answers about Health Insurance- A Consumer Guide’ published jointly by the Agency for Healthcare Research and Quality (AHRQ)and America’s Health Insurance Plans (AHIP)

2 http://www.en.wikipedia.org/wiki/Health_savings_account

3 2002 AHIP Survey of Health Insurance Plans

4 “How High Is Too High? Implications of High-Deductible Health Plans” Davis, Karen; Michelle Doty and Alice Ho. The Commonwealth Fund, April 2005

5 http://www.fdhc.state.fl.us/schs/pdf/hsa_tri-fold_brochure.pdf

6 HSA/HDHP CENSUS 2008 by Hannah Yoo, Center for Policy and Research, America’s Health Insurance Plans

7″HEALTH SAVINGS ACCOUNTS Early Enrollee Experiences with Accounts and Eligible Health Plans” John E. Dicken Director, Health Care.

8 Thomas Wilder and Hannah Yoo, “A Survey of Preventive Benefits in Health Savings Account (HSA)Plans, July 2007,” America’s Health Insurance Plans, November 2007

9 Gladwell, Malcolm, “The Moral Hazard Myth”, The New Yorker (29-08-2005)

10 2008 Benchmark Survey HAS Bank

11. Employer Health Benefits 2007 Annual Survey, Kaiser Family Foundation

12. Health Savings Accounts and High Deductible Health Plans: Are They An Option for Low-Income Families?Catherine Hoffman and Jennifer Tolbert for Kaiser Family Foundation, October 2006

13. Medicare Prescription Drug, Improvement, and Modernization Act of 2003

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