In the United States, a<unk>  <unk> , also known as a<unk><unk>  arrangement, is one of a number of tax-advantaged financial<unk> s, resulting in payroll tax savings. One significant disadvantage to using an<unk>  is that funds not used by the end of the plan year are forfeited to the employer, known as the "use it or lose it" rule. Under the terms of the Affordable Care Act however a plan may permit an employee to carry over up to $550 into the following year without losing the funds but this does not apply to all plans and some plans may have lower limits. The most common type of<unk> , the medical expense<unk>  (also medical<unk>  or health<unk> , is similar to a health savings<unk>  (HSA) or a health reimbursement<unk>  (HRA). However, while HSAs and HRAs are almost exclusively used as components of a consumer-driven health care plan, medical<unk> s are commonly offered with more traditional health plans as well. In addition, funds in an HSA are not lost when the plan year is over, unlike funds in an<unk> . Paper forms or an<unk>  debit card may be used to access the<unk>  funds.
Flexible spending account
Prescription charges
Admitting privileges
Fee-for-service
Partner services
Bundled payment
Patient group directions
Prospective payment system