In this article they are talking about reimbursing employees for purchasing individual health insurance. You can bump up their salary or put a certin dollar amount into a HSA account. Am I correct?
http://www.zanebenefits.com/blog/how-to-use-individual-health-plans-to-offer-health-benefits
http://www.zanebenefits.com/blog/how-to-use-individual-health-plans-to-offer-health-benefits