Archer MSAs were created to help self-employed individuals and employees of certain small employers meet the medical care costs of the account holder, the account holder's spouse, or dependent(s).
A Medicare+Choice MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is eligible for Medicare.
Archer MSAs and Medicare+Choice MSAs are "pilot projects" scheduled to end December 31, 2002.
You do not need IRS approval to start your Archer MSA. If you (or your spouse if you file jointly) have Archer MSA contributions or distributions, report them on line 33 of your 1040. See Form 8853 to see if you qualify for the deduction.
For more information on Archer MSAs, check the IRS site http://www.irs.gov.