Employer-provided health care coverage has changed significantly, with costs shifting to employers and employees. To manage these costs, options include high-deductible health plans (HDHPs), health savings accounts (HSAs), flexible savings accounts (FSAs), and qualified small employer health reimbursement arrangements (QSEHRAs). Understanding these plans helps you offer valuable solutions to clients.

• cite the forces that drive the costs of health care
  
• describe how insurers and employers shift the costs of health care coverage to employees
  
• explain the purpose and function of high-deductible health care plans
  (HDHPs)
  
• explain the purpose and function of health savings accounts (HSAs), flexible health care spending accounts (FSAs), and qualified small employer health reimbursement arrangements (QSEHRAs)
  
• compare and contrast the features and benefits of all of these plans, citing the similarities and the differences