Consumer-directed benefit plans can indude accounts that exhibit differences in their tax status, portability in the event you leave your job), and benefit carryover from year-to-year. To better compare the differences between health reimbursement accounts (HRAS), health savings accounts (HSAs), and flexible savings accounts (FSAs), complete the following table by indicating the attributes of each type of account Check all that apply. FSA HRA HSA Characteristic Unspent account balances can be carried over from year to year Account balances are funded only by the employer If you leave your employer, the funds remain S Froso An employee pays taxes on account balances