Totally agree with this. More tax free (sheltered) money could be found by having the company contribute to IRS max’s into the HSA - this would offset the “high deductible” requirement of these accounts.

For those that don’t opt for the HSA, or can’t due to TriCare, provide a plussed up (similar to DPMA excess) equivalent benefit.

Also, take Per Diem to the IRS max per location and any other tax advantaged angle we can find. With less pilots itemizing due to the new tax setup, in 2018 and beyond, this becomes even more valuable.