That's probably a 'medical savings account', which lets you put $2,000 a year pre tax into an account for medical expenses - it's not a scam, it's a nice benefit employment wise for your company to offer it and tax wise for the ability to use pre tax income for medical costs. Most people pay attention and make sure they use it for eye exams, glasses, contacts, dental work, etc. because like you said, whatever you don't use you lose at the end of the year.