A computer system for managing a plurality of accounts, each of the accounts being separated into a master account and at least one subaccount associated therewith, and at least one subaccount being a medical savings account (MSA). Each subaccount incorporates a subset of features available for the master...http://www.google.de/patents/US6108641?utm_source=gb-gplus-sharePatent US6108641 - Integrated nested account financial system with medical savings subaccount