Over the past few decades, employer-provided health care coverage has been subject to numerous changes. As this field continues to evolve-and as the cost of health care continues to increase at a rate greater than inflation-one change has become a constant: the shift in costs from insurers to employers and to employees.

Today, employers and employees must assume greater financial responsibility for their healthcare coverage. Fortunately, there are options that can help manage these costs: high-deductible health plans (HDHPs); health savings accounts (HSAs); flexible health care savings accounts (FSAs); and qualified small employer health reimbursement arrangements (QSEHRAs). Producers who understand these plans will be able to help their business clients not only with advice but with a solution that could stretch the client's benefit dollars.

Upon conclusion of this course, students will be able to:

• 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

Life and health insurance producers; financial advisors