Your client is married. Both spouses have access to their respective employer's health insurance plan. One spouse also has access to an excepted benefit health reimbursement arrangement (EBHRA). They are concerned about their coverage and benefits should they switch to their spouse's plan. What should you advise this client?

A)

They are permitted to use their EBHRA even if they opt out of their employers group health plan in favor of their spouses outside plan.

B)

They are permitted to use their EBHRA with their spouses outside plan and can request that the spouses employer fund their EBHRA.

C)

They are not permitted to use their EHBRA outside of their employers group health plan and should spend down the account before opting into their spouses outside plan.

D)

They can utilize their EBHRA even if they opt into their spouses outside plan, but only have 180 days to spend down the account.