Which of the following is NOT a common type of employer-sponsored health plan?

Flexible Spending Accounts (FSAs) are not a type of health plan like Health Maintenance Organizations (HMOs), Preferred Provider Organizations (PPOs), or Point of Service (POS) plans. Instead, an FSA is a financial account that allows employees to set aside pre-tax dollars for out-of-pocket health expenses.

In contrast, HMOs, PPOs, and POS plans represent structured networks of healthcare providers that employees can access for medical care, with varying levels of flexibility and choice. These plans are designed to cover a mix of preventive, primary, and specialty care, thereby forming the core health insurance offerings provided by employers.

Understanding the distinction between FSAs and health plans highlights the various components of employer-sponsored health benefits, where FSAs serve as a supplement to health plans to help manage out-of-pocket costs.