Employers generally opt for simplicity of complexity in the design of employee benefit. That preference is often reversed, however, when the complex yields tax advantages. And there are tax advantages aplenty to be had when stacking different types of accounts used to help employees cover health care expenses.

So said Sue Sieger, a senior compliance consultant for Employee Benefits Corp. during a BenefitsPRO Broker Expo workshop focusing on defined contributions in benefits planning. The session delved into a range of DC issues, including strategies for designing and implementing cafeteria plans, health reimbursement arrangements (HRAs), health savings accounts (HSAs) and flexible spending accounts.

As IRS rules and regulations respecting these accounts have grown more complex since passage of the 2010 Patient Protection and Affordable Care Act (PPACA), employees and benefits advisors are increasingly confronting rising compliance costs—but also opportunities. Employers can use benefits plans together in innovative ways to stretch their benefits budget.