Benefit accounts and reimbursement arrangements
SSGI helps employers distinguish insurance from the accounts, reimbursement arrangements, and cafeteria-plan rules that surround it. We coordinate plan design, administrator selection, payroll setup, enrollment communication, and renewal review while the employer and its legal and tax advisers retain formal plan and tax responsibilities.
Account architecture
An HSA belongs to an eligible individual; a health FSA is an employer-sponsored account with plan-specific use rules; an HRA is employer funded; a QSEHRA has separate employer eligibility rules; and a Section 125 plan governs qualifying pre-tax elections. Choosing one begins with the medical plan, employer size, tax objectives, administration capacity, and workforce—not the acronym.
Choosing benefits is the beginning. SSGI connects your benefits strategy with an employer workspace, employee enrollment and a shared place to ask for help throughout the year.
See enrollment progress, employee records and requests that need your attention.
Find coverage information, enrollment steps and a direct route to the SSGI team.
Discuss your locations, workforce and optional AI integrations as part of the implementation plan.
Current federal rules and the governing documents control. SSGI organizes the decision and coordinates qualified administrators and advisers.
HSA
An individually owned, portable account generally paired with HSA-eligible high-deductible health coverage. Eligibility can be affected by other coverage, and contribution limits change by year.
FSA
An employer-sponsored arrangement funded through salary reductions and, if designed, employer contributions. Election, carryover or grace-period, substantiation, and termination rules follow the plan and federal limits.
HRA
An employer-funded arrangement reimbursing eligible expenses under written terms. HRA designs vary, and coordination with group or individual coverage is central.
Compare the structure first. Eligibility, permitted contributions and continuation depend on current rules and the governing plan. IRS Publication 969 (opens in a new tab)
A defined-contribution reimbursement path for eligible small employers that generally do not offer a group health plan. Employer eligibility, notice, substantiation, affordability, and Marketplace interactions require careful review.
The written framework that can permit qualifying employee premium and account elections on a pre-tax basis. It is not insurance, and nondiscrimination, election, and documentation rules matter.
Qualified transportation and related benefits may complement the core program. Annual federal limits, eligible expenses, payroll, and local rules should be verified before implementation.
The arrangement only works when the plan documents, administrator, payroll, enrollment, and employee instructions agree.
Define eligible classes, effective dates, waiting periods, qualifying coverage, reimbursable expenses, election rules, and who has authority to make final determinations.
Map employer funding, employee salary reductions, deduction timing, contribution frequency, corrections, and year-end reporting with the payroll and tax teams.
Confirm claim-substantiation, reimbursement, debit-card, privacy, appeals, data-feed, service, and record-retention responsibilities before launch.
Review whether and how each arrangement continues during COBRA, leave, termination, rehire, and other status changes under the plan and current law.
Medical, supporting benefits, funding, accounts, administration, ICHRA, and leave coordination should work as one program. Compare each category to build a complete, coordinated program for your team.
Product availability, eligibility, underwriting, pricing, networks, funding, and recommendations depend on the employer, workforce, jurisdiction, carrier, and current market. SSGI coordinates with carriers, administrators, payroll providers, and the employer's legal and tax advisers; those parties retain their own responsibilities and authoritative records.
General education only. Plan availability, pricing, eligibility, funding, networks, and recommendations depend on current employer and market facts.
Continue exploring the coverage options and decisions that matter most to your team.
Educational information only; not legal, tax, accounting, medical, coverage, actuarial, or compliance advice. Use this form for general business information only. Do not include personal health information, claims details, Social Security numbers, member IDs, financial information, or credentials.
About this guidance
Published and maintained by SSGI Benefits, the employee-benefits division of Strategic Sequoia Group Inc. Last reviewed August 24, 2026 using the official sources linked on this page. Carrier availability, eligibility, rates, and recommendations vary by employer and market. This page provides general information and does not constitute legal or tax advice. Meet SSGI leadership · View licensing information.
Begin with employer size, current medical coverage, existing Section 125 or reimbursement documents, administrator, payroll cycle, and the business objective. Keep employee medical, claims, and account information out of the public form.
