Are you ready to talk to your clients about the new health reimbursement arrangements (HRAs) that can now be offered by businesses of any sizes?  These "cash-for-coverage" plans may signal a real shift in the way employers provide health insurance benefits to their employees. This courses provides an overview of  QSEHRAs, ICHRAs and EBHRAs: their purpose, function, features, and benefits, as well as the requirements they impose on sponsoring employers and participating employees.