What is a consumer-driven health plan in which only the employer contributes, and the money is not lost at the end of the year called?

A consumer-driven health plan where only the employer contributes, and funds are not forfeited at the end of the year is known as a health reimbursement arrangement (HRA). HRAs are designed to reimburse employees for medical expenses incurred, and since they are funded entirely by employers, employees do not contribute to these accounts. Additionally, any unused funds in an HRA at the end of the year can typically be rolled over for use in subsequent years, providing a financial incentive for employees to engage with their health care costs effectively.

In contrast, health savings accounts (HSAs) and medical savings accounts (MSAs) allow both employees and employers to contribute, and funds can be lost if they are not used in a timely manner. Flexible spending arrangements (FSAs) also involve employee contributions and often have a "use it or lose it" provision, where unused funds may be lost at the end of the plan year. This differentiates HRAs as a unique option for employer-funded health benefits.