Employers need a competitive health benefits program to recruit and retain top employees, but traditional employer-sponsored health insurance has become unaffordable. As a result, businesses of all shapes and sizes are considering offering “healthcare reimbursements” vs. “health insurance” rather than reducing or cutting out benefits completely.  Similar to employers’ recent shift to from “defined benefit” pension plans to “defined contribution” 401k plans in the retiree benefit space, defined contribution healthcare plans are becoming an attractive alternative to traditional “defined benefit” employer health insurance plans.