For Employers, Health Spending Accounts Have Two Main Advantages

For employers, health spending accounts have two main advantages. The first is that the employees are engaged in determining health-care usage. Which of the following statements presents the second advantage?

A) Employees are well prepared to make decisions about how to spend their health-care dollars.
B) Employees use these funds extensively for wellness programs, especially for weight loss and smoking cessation.
C) The accounts can be used as a cost control measure.
D) Health-care usage rates typically fall significantly.