Don't know the difference between common notional accounts that governments are able to offer? In this session, speakers will explain the differences between health savings accounts (HSAs), flexible spending accounts (FSAs), and health reimbursement arrangements (HRAs) from the perspective of a finance office and what is required to administer each. In addition, speakers will cover recently-updated GFOA best practices regarding other postemployment benefit (OPEB) plans, and describe actions you can take as an OPEB plan sponsor that may affect your credit rating.