Match each characteristic with the type of health plan, program, or provider it is most commonly associated with.

1. Can be established by the employee or the employer.

2. Money that is not spent during the year is lost.

3. Develop formularies

4. Allows HMO participants to use providers outside the HMO.

A. PPOs

B. POSs

C. FSAs

D. HMOs

E. EPOs

F. PBMs

G. HSAs