Risks

If an employer doesn't implement these type of plans: 

• It can expect to see similar annual cost increases to what employers have experienced historically – in the 10-15 percent range for traditional plans,
• It risks being seen as not providing a competitive or progressive benefit program, negatively affecting their ability to recruit and retain good employees.

If an employer chooses to offer these programs, but rolls them out poorly: 

• It risks spending a lot of time, effort and administrative costs and still get hardly anyone to enroll in them.
• Or, if the employer does get people to enroll, but they have not been provided proper education about the plans, employees can be subject to serious IRS penalties for improper use of the accounts. The company then will have to deal the anger and concerns of those employees. 

Opportunities

• The biggest opportunity is to lower the cost of health care for both employer and employees, or at a minimum, lower their increase in health care costs.
• The employer also has the opportunity to be seen as one that cares about the quality and cost of health care for its employees, making the employer more competitive in the talent marketplace.