Utah Code Title 31A. Insurance Code § 31A-32a-102. Definitions

(1) “Account administrator” means any of the following:

(2) “Account holder” means the resident individual who establishes a medical care savings account or for whose benefit a medical care savings account is established.

(3) “Deductible” means the total deductible for an employee and all the dependents of that employee for a calendar year.

(4) “Dependent” means the same as “dependent” under Section 31A-30-103.

(5) “Eligible medical expense” means an expense paid by the taxpayer for:

(6) “Employee” means the individual for whose benefit or for the benefit of whose dependents a medical care savings account is established. Employee includes a self-employed individual.

(7) “ERISA” means the Employee Retirement Income Security Act of 1974, Public Law 93-406, 88 Stat. 829. 2

(8) “Higher deductible” means a deductible of not less than $1,000.

(9) “Medical care savings account” or “account” means a trust account established at a depository institution in this state pursuant to a medical care savings account program to pay the eligible medical expenses of:

(10) “Medical care savings account program” or “program” means one of the following programs:

(11) “Qualified higher deductible health plan” means a health coverage policy, certificate, or contract that: