When a claimant, receiving medicare benefits, is involved in a physical injury claim, a Medicare Set-Aside (MSA) is often implemented to ensure future medical costs, related to the injury, are covered. Medicare will begin generating payments for the claimant’s qualified medical expenses again once the MSA account is exhausted. A Medicare Set-Aside (MSA) is funded by all, or a portion of, a claimants’ settlement funds into a special account using either a lump-sum payment or through a series of structured settlement annuity payments. Funding an MSA with a structured settlement annuity is the most cost-effective, way to ensure Medicare’s interest is taken into account and required funds for future costs are achieved.