Guardian Life Insurance Company of America says consumers are starting to use personal dental accounts.

Guardian, New York, set up a dental maximum rollover program in 2004. The program, which resembles a medical plan health reimbursement arrangement, rewards plan members who see dentists for checkups but hold down other expenditures by letting them keep a portion of unused plan spending power.

A typical plan member who has an annual maximum of $1,200 and sticks entirely with network providers could put up to $400 in a maximum rollover account each year and build a total of $1,200 in MRA value, according to a table posted on the Web.

So far, Guardian has placed about $50 million in rollover funds in client MRAs, the company says.