Not a trick question.  Just trying to anticipate the next battle in the religious and political war.  Mr. Google led me this morning to Qualified Small Employer Health Reimbursement Arrangements (QSEHRA).  But they won't work for large employers.

I also learned that, at least in the land of 10,000 lakes and a billion mosquitoes, It is illegal for an employer that has workers’ compensation insurance to directly pay medical bills on a workers’ compensation claim. Medical bills are required to be paid by the employer’s workers’ compensation insurer. An insured employer that pays bills directly is partially self-insuring the claim.

I found an interesting and current article about MERPs and HRAs here:

https://blog.kbibenefits.com/guide-to-reimbursement-of-medical-expenses-by-employer

A local city makes monthly MERP payments to many of its retirees, of a flat $202 monthly.  If the employees submit an annual statement that the money was spent on medical costs (including insurance premiums) it is not taxable.  They also had to declare at time of retirement that they would be doing that.  I had as clients, a married couple who were both retired from the same city.  One was receiving the MERP tax-free and the other was getting a W-2 for it, until we straightened the mess out. 

Meanwhile, an HRA requires documentation of specific expenses, but allows a tax deduction for the private employer and no tax bill for the employee.  

I'm not a good source on fringe benefits, especially now that most of my clients are retired.