Guardian Life Insurance Company of America is offering free Maximum Rollover Account services to employers that buy its DentalGuard insurance products by the end of the year.[@@]

Guardian, New York, created the MRA feature to equip dental plans with an incentive fund program similar to a health reimbursement arrangement program.

Guardian sets an “annual maximum” for dental plan members. Plan members who have healthy teeth and end up with unused funds can roll the unused funds into a personal MRA at the end of the year. MRA holders can use the MRA funds to pay for big dental bills that arrive in later years, Guardian says.