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A Medicare Set-Aside (MSA) is: A Workers’ Compensation Medicare Set-aside Arrangement (WCMSA) (a/k/a Medicare Set-aside Arrangement (MSA)) is a bank account (or trust) that is established at the time a workers’ compensation (WC) case settles. This separate account is created for the sole purpose of protecting Medicare from having to pay for expenses that are reasonably related to the WC injury.
The reason these accounts are created is that Medicare no longer will pay for medical expenses that should have been paid for by a primary insurer. In the case of WC, the primary insurer is the employer that should be paying medical expenses related to an on-the-job injury that is covered by workers’ comp. By settling a WC claim, the parties (both the employer and the employee) are prohibited from shifting the burden of future medical expenses to Medicare.
http://www.wawca.org/Docs/Medicare_Set-Asides/Q1%20What%20is%20a%20Medicare%20Set-Aside.htm

These allocations are also being recommended for personal liabitily claims and medical malpractice claims.