Clarence is married and works for an airline that has medical insurance with an HSA and a profit-sharing plan that is funded every year. Clarence is considering whether to make contributions to an IRA or to his HSA. He is age 55 and earns $175,000 AGI annually. Which of the following statements is most appropriate for a recommendation to Clarence?

Which of the following employee benefits may NOT be offered through an employers cafeteria plan as a tax-free benefit?

		Health Savings Account
		401(k) plan
		Long-term care insurance
		Group term life insurance