Analysts at Goldman Sachs Group Inc. are expecting account-based plans to cover 49 million U.S. residents in 2010, up from 4 million in 2005.

Chris McFadden, a health care analyst at Goldman Sachs, New York, made that prediction in New York at a health care symposium sponsored by Diamond Management & Technology Inc., Chicago, according to a report on the symposium released by Diamond.

Aamer Baig, a Diamond consultant, predicted HSAs will hold about $75 billion in assets by 2010.

Dr. Patricia O’Brien, the co-managing partner of Diamond’s health care practice, said the health care industry has no choice but to shift to account-based plans.

“If our industry doesn’t get consumerism right, universal health care will be at the top of the political agenda in 2012,” O’Brien said.