Network Only Plans | Network Option Plans | Indemnity Plans | Retiree Plans | Health Funds | Performance Networks | Institutes of Excellence

More than just a solution to rising health care costs, consumer-directed health benefits and health insurance plans give you

• A new way to manage health benefits dollars
• Cost-effective, quality benefits for employees and their families

Consumer-directed health plans pair an HMO- or PPO-based plan with a fund or savings account that can be used to help pay for eligible out-of-pocket expenses.

Various plan designs can integrate pharmacy coverage to suit your needs.

Options include:

	Health Savings Account (HSA)	Health Reimbursement Arrangement (HRA)	Flexible Spending Account (FSA)	Retiree Reimbursement Arrangement (RRA)
Who is Eligible?	Any individual covered by a qualified high-deductible plan	All employees, as designated by employer	All employees, as defined by the IRS	All employees as designated by employer
Who can contribute?	Employer, individual, or both	Employer only	Employer, individual, or both	Employer only
What are the funding options?	Funded account with real dollars	Typically paid as incurred	Funded account with real dollars	Typically paid as incurred
Does the balance carry over?	Yes	Yes (Up to employer)	No	Yes (Up to employer)
Are rollovers permitted?	Yes, from Medical Spending Accounts and HSAs	Not permitted to HSAs	No	Rollovers are not permitted to HSAs, but are permitted from HRAs
Is the fund or account portable?	Yes	No, but may be permitted to roll over to RRA	No	No
Are there interest or investment earnings?	Yes	No	No	No (Employers can choose to credit interest)
What are the tax advantages?	Account earns tax-free interest Employee contributions through a cafeteria plan are pre-tax Other contributions are tax deductible Employers with a cafeteria plan enjoy FICA tax savings Qualified withdrawals are not taxed Non-qualified withdrawals subject to income tax and 10% penalty	Employers may deduct reimbursed employee medical expenses as a business expense Reimbursements are excludable from the employee's gross income	Employee contributions are made on a tax-free basis Employers with a cafeteria plan enjoy FICA tax savings	Employers may deduct reimbursed employee medical expenses as a business expense Reimbursements are excludable from the employee's gross income
Is the Aetna Performance Network (Aexcel) available?	Yes	Yes	N/A	N/A

Online Resources:
Reliable information and decision-support tools are essential resources for members, to support educated decisions about their care and help them budget their health care dollars. Members can:

• Compare health plans and model out-of-pocket health care expenses to find the right fit for themselves and their families
• Locate estimated costs for everything from routine physicals to medical tests and surgeries.
• Compare area hospitals based on the criteria most important to them
• Explore the savings potential of a health saving account (HSA)