Thank you for the significant work that the Centers for Medicare & Medicaid Services (CMS) has taken, along with the Departments of Labor and the Treasury, in expanding health reimbursement arrangements (HRAs), and most importantly in the creation of individual coverage HRAs (ICHRAs). The health coverage preferences of American workers vary widely based upon many factors, including age, current and anticipated family status, financial circumstances, and expected health care needs. The creation of the ICHRA was a significant step to expand American workers choice and control over their health insurance and health care expenses. ICHRAs allow working Americans and their families to choose coverage that better meets their needs and potentially save the unused ICHRA to meet future needs. ICHRAs are already being used by many employers to offer coverage to employees.