Normally, articles by practitioners are available for purchase only on the ALI-ABA website. However, from time to time, ALI-ABA allows an article to be accessed free. A recent article that can be accessed is “Choosing a New Health Plan Design? Differences among HRAs, HSAs and FSAs Beyond the Basics” by Greta E. Cowart, Haynes and Boone, LLP (although it is really a table, rather than an article).
(You can access other articles which are available for purchase here. Search articles in the benefits-related area by selecting “Pension & Profit Sharing” or “Health Law” from the drop-down menu.)