A Medicare Set-Aside account or MSA is used when you are eligible or it appears you will be eligible for Medicare either as a result of receiving Social Security Disability Income benefits or because you are entitled due to your age. Medicare is not supposed to pay for treatment which you have received as a result of your injury. The amount of the MSA is an estimate of how much your future medical treatment for your work injury will cost.  After settlement, you must place the money for the MSA into a separate account to be used only for payment of medical treatment and related expenses arising from your work injury. Your failure to properly use this money and account for it can result in a denial of Medicare benefits for other non-work related medical treatment.