We evaluate a portion of a policy proposal that seeks to add health savings account (HSA) plan options to the individual health insurance marketplaces created by the Patient Protection and Affordable Care Act (ACA). As part of the analysis, Milliman has estimated the percentage of enrollees who could financially benefit from an HSA plan for individuals at different healthcare expenditure levels. Our report includes discussion of the following:

• Purpose, scope and background
• Key findings, analysis and methodology
• Assumptions underlying the net benefit difference calculation
• Additional challenges when evaluating HSA plans

This report was commissioned by Paragon Health Institute.