Consumer-driven health plans?The plans loom large in strategic decision-making for employers. Most firms have heard of the plans by now, and feel compelled to think about offering one to their employees. Health reimbursement arrangements are the most commonly implemented plan, but the newly available health savings accounts are generating plenty of interest, too.

Employers are at a point of saying, "How much cost can I shift to employees under my existing plans?" This is kind of similar to when we went from indemnity to managed care.

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