Your client is debating on which health benefit plan they should utilize. Their employer has 25 full-time employees, the majority of whom favor cost sharing arrangements. The employee surveys indicate the desire to save for health care expenses and accrue benefits over time. They are also concerned about long-term savings and taxation. Which of these plans is most appropriate? 

A) Health savings account 

B) Health reimbursement account 

C) Flexible spending account 

D) Voluntary employee benefit associate plan