"Employers that offer a cafeteria plan that includes a health flexible spending account (FSA), health savings account (HSA), or health reimbursement arrangement (HRA) may amend those arrangements to permit reimbursement for drugs purchased without a prescription.... The CARES Act essentially returns the cafeteria plan rules to those in effect prior to the passage of the ACA.... These are permissive changes, but employers looking for a way to offer some good news to their employees may want to consider making them."