So Many Options, So Many Types of Plans David, who just accepted employment with a firm that offers a cafeteria-style benefit plan, has called you for advice and answers to questions about consumer directed health plans benefit plans. Which of the following statements regarding cafeteria benefit plans is correct? Check all that apply. All cafeteria plans offer employees the same benefit alternatives. In offering these plans, employers generally establish a dollar limit that they allocate for spending by each worker on his or her selected benefits. Cafeteria plans cannot be expanded to include additional benefits-even if the employee is willing to pay their additional cost. Consumer-directed benefit plans can include 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 with the employer. An employee pays taxes on account balances