Which of the following plans does NOT allow for pre-tax employee contributions?

Health Reimbursement Arrangement Plans (HRAs) do not allow for pre-tax employee contributions because they are employer-funded accounts where employers reimburse employees for qualifying medical expenses. HRAs are designed to give employers flexibility in providing health benefits, and the contributions made by employers are tax-deductible for the employer and not taxable to the employee, but employees do not contribute funds to the HRA directly.

In contrast, Flexible Spending Accounts (FSAs), Health Savings Accounts (HSAs), and Dependent Care Assistance Plans allow employees to make contributions that are deducted pre-tax from their paychecks. This pre-tax feature helps reduce the employee's taxable income and can result in tax savings. FSAs allow employees to set aside money for specific medical expenses, HSAs are designed for individuals with high-deductible health plans to save for future medical expenses, and the Dependent Care Assistance Plan allows for pre-tax deductions for dependent care costs.