By trying to make people responsible for their own health and WELLNESS, the government is changing the tax code and giving incentives to employees and corporations to make this objective a reality. Examples of this are the Health Savings Account (HSA) that allow employees to save their out of pocket health expenses, via a 401(K)-like investment vehicle. In conjunction with the HSA, health insurance programs are offered that only cover catastrophic care with high deductibles, which consequently significantly lowers premiums. Copyright © 2004, Transformations' 5 Step, Inc.