9.3 Managed Care: HMO, PPO, POS, and HSA/HDHP

Key Takeaways

  • HMOs require a PCP gatekeeper and referrals and pay no out-of-network benefits except emergencies; they are the most restrictive, lowest-cost model.
  • PPOs allow self-referral and out-of-network care at higher cost-sharing; POS plans blend the HMO gatekeeper with optional out-of-network use.
  • HMO models include staff, group, IPA, and network; capitation pays providers a fixed amount per member to incentivize prevention.
  • An HSA requires a qualifying HDHP, is individually owned and portable, rolls over annually, and offers triple tax advantages.
  • HSA contributions stop at Medicare enrollment; non-qualified withdrawals before age 65 are taxed plus a 20% penalty.
Last updated: June 2026

Managed care controls cost and quality by integrating financing with the delivery of care: insurers contract with networks of providers, emphasize prevention, and apply utilization review. The exam tests the structural differences among the four major arrangements. Anchor your understanding on three dimensions: do you need a primary care physician (PCP) gatekeeper, do you need referrals to see specialists, and is there any out-of-network coverage.

Comparison of Managed Care Models

ModelPCP/GatekeeperReferral to specialistOut-of-network coveragePayment style
HMORequiredRequiredNone (except emergencies)Copays; capitation to providers
PPONot requiredNot requiredYes, at higher cost-sharingDiscounted fee-for-service
POSRequiredRequired for in-networkYes, with referral or higher costHybrid of HMO/PPO
EPOOften notUsually notNoneNetwork discounts

The HMO is the most restrictive and lowest-cost; the PPO is the most flexible; the POS is a hybrid that uses the HMO gatekeeper model but lets members go out of network at greater expense.

How HMOs Work

The HMO emphasizes prepaid, preventive care. Members select a PCP who manages care and issues referrals. Providers are often paid by capitation a fixed monthly amount per member regardless of services rendered which shifts utilization risk to providers and incentivizes prevention. There are several HMO organizational models tested:

  • Staff model physicians are salaried employees of the HMO.
  • Group model the HMO contracts with one multispecialty group.
  • Independent Practice Association (IPA) the HMO contracts with associations of independent physicians who keep their own offices.
  • Network model the HMO contracts with multiple groups.

Because HMOs generally provide no out-of-network benefits except for emergency care, the trap exam answer involves a member seeking a non-emergency specialist without a referral the HMO owes nothing.

HSAs and High-Deductible Health Plans

A Health Savings Account (HSA) is a tax-advantaged account that must be paired with a qualifying High-Deductible Health Plan (HDHP). Contributions are tax-deductible, growth is tax-deferred, and withdrawals for qualified medical expenses are tax-free a triple tax advantage. The IRS sets annual figures; for 2025 the HDHP minimum deductible is $1,650 self-only / $3,300 family, and the HSA contribution limit is $4,300 self-only / $8,550 family, with a $1,000 catch-up at age 55+.

Key HSA rules tested:

  • The account is owned by the individual and is fully portable it follows the person across jobs and into retirement.
  • Funds roll over year to year (unlike an FSA's use-it-or-lose-it).
  • You cannot contribute once enrolled in Medicare.
  • Non-qualified withdrawals before age 65 are taxed and hit with a 20% penalty; after 65 the penalty disappears (income tax still applies to non-medical use).

Contrast related accounts: an FSA is employer-owned, has limited carryover, and is funded by salary reduction; an HRA is employer-funded and employer-owned.

Comparing the Managed-Care Models

ModelOut-of-network coveragePrimary care gatekeeperCost vs. freedom
HMOGenerally none (emergencies excepted)Yes — PCP referrals requiredLowest cost, least freedom
PPOYes, at higher cost-shareNo referral neededHigher cost, most freedom
POSYes, but PCP referral needed for best rateYes (hybrid)Middle
EPONone out-of-networkUsually no referralLow cost, no out-of-network

The HMO uses a PCP gatekeeper and capitation; the PPO uses negotiated discounts and lets members self-refer. The POS is the hybrid: HMO-style in-network with PCP referrals, PPO-style out-of-network at higher cost. Matching "wants to see any specialist without a referral" to PPO, and "lowest premium, willing to use a gatekeeper" to HMO, is the standard managed-care exam judgment.

HSA/HDHP Mechanics

A Health Savings Account (HSA) must be paired with a qualifying High-Deductible Health Plan (HDHP). Contributions are tax-deductible, growth is tax-deferred, and qualified medical withdrawals are tax-free — a triple tax advantage. Funds roll over year to year (unlike a use-it-or-lose-it FSA) and are portable if the owner changes jobs.

Non-medical withdrawals before age 65 are taxed as income plus a 20% penalty; after 65 the penalty disappears (income tax still applies to non-medical use). The HDHP must meet IRS minimum-deductible and out-of-pocket-maximum thresholds to qualify. The exam stresses that you cannot open an HSA without an HDHP and contrasts the HSA's rollover/portability with the FSA's forfeiture rule.

Worked HDHP/HSA Funding Example

Assume an HDHP with a $3,000 deductible and an HSA. The employee contributes $200/month ($2,400/year), all tax-deductible. A $2,400 covered claim arises early in the year before the deductible is met.

Because the deductible is not yet satisfied, the plan pays nothing on this claim — but the member can pay the $2,400 from the HSA tax-free, effectively covering it with pre-tax dollars. Any unspent HSA balance rolls into next year and keeps growing. Compare an FSA: an unspent FSA balance would generally be forfeited at year-end. The exam uses this to test the HSA's rollover/portability advantage and the requirement that an HSA must be paired with a qualifying HDHP.

Test Your Knowledge

An HMO member visits a specialist without first obtaining a referral from the primary care physician, and the visit is not an emergency. What is the HMO's obligation?

A
B
C
D
Test Your Knowledge

Which statement about a Health Savings Account (HSA) is correct?

A
B
C
D