In a search of the boards for information pertaining to this subject, the only reference/suggestion made was to read the IRS Publication 969 on Medical Savings Accounts. In reading this publication an indication is made that if any funds were distributed, the trustee is required to report any distribution to you and the IRS on Form 1099-MSA. Does anyone know if there are any other requirements or pitfalls that a bank should be aware of if it would decide to offer such a product?