Which of the following is not an arrangement for small employers seeking health benefits?

Cooperative Health Plans are not typically an arrangement for small employers seeking health benefits. Instead, they generally serve as a collective for various employers, allowing them to pool risks and resources to provide health coverage. This model is designed for a group of employers rather than being tailored specifically for small businesses.

In contrast, Individual Coverage Health Reimbursement Arrangements (ICHRAs) and Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs) are specifically designed to give small employers flexible options for providing health benefits to their employees. ICHRAs allow employers to reimburse employees for individual insurance premiums and related expenses, while QSEHRAs enable qualified small employers to reimburse their employees for health insurance premiums and out-of-pocket medical expenses tax-free.

Off-Exchange small group plans refer to health insurance plans that are not purchased through the public health insurance exchange but are available directly from private insurers. These plans can also be tailored for small employers, offering additional options for health coverage.

Thus, Cooperative Health Plans stand apart from arrangements specifically aimed at small employers in providing targeted health benefits solutions.