Compare FSA, HSA, and HRA in terms of funding, ownership, and tax treatment.

• A. FSA is employer-established with use-it-or-lose-it provisions; HSA is individually owned, portable, with pre-tax contributions and tax-free growth; HRA is employer-funded with reimbursements and is not portable.
• B. FSA is portable; HSA is employer-funded; HRA is privately owned.
• C. FSA is government-run; HSA is charity-run; HRA is consumer-run.
• D. FSA allows unlimited rollover; HSA disallows rollovers; HRA allows rollovers.

Answer: (A)