"As part of an employer's overall benefit program, is it allowable to allocate X dollars per employee of employer contributions, which the employee can then use to choose among various options? For example, if an employer allocates $5,000 per employee, the employee then can choose to have the a portion directed into the HRA, the Section 127 plan, the Health Insurance, or the Cafeteria plan. The employee would NOT be able to receive any of this in cash."