A Medicare Set-Aside account (or MSA) is used when you're eligible or it appears you will be eligible for Medicare as a result of receiving Social Security Disability Income benefits. Medicare isn't supposed to pay for treatment that you have received as a result of your injury. The amount of the MSA is an estimate of how much your future medical treatment that Medicare would otherwise pay would 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.