Is it possible for businesses to offer health care options after federal law mandates universal coverage? That is the challenge. This program explores the recent changes in cafeteria plan options and tries to explain what is available for existing and new plans. Side-by-side comparisons will show whether an HSA or HRA is better, for what type of client, and when they should be implemented. Contrary to popular rumor, employers do have options when designing health care plans for their employees.