### Question
How is the term Medicare+Choice MSA defined?


### Answer
The term **Medicare+Choice MSA** is defined in *26 U.S.C. § 138* as the following:

> a medical savings account (as defined in section 220(d))—


(1) which is designated as a Medicare+Choice MSA,


(2) with respect to which no contribution may be made other than—


(A) a contribution made by the Secretary of Health and Human Services pursuant to part C of title XVIII of the Social Security Act, or


(B) a trustee-to-trustee transfer described in subsection (c)(4),


  

(3) the governing instrument of which provides that trustee-to-trustee transfers described in subsection (c)(4) may be made to and from such account, and


(4) which is established in connection with an MSA plan described in section 1859(b)(3) of the Social Security Act

#### Citation:
  - *26 U.S.C. § 138*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

