What should an employer take into account when designing a discretionary benefits program and why?

Prior to beginning this discussion, review The Most Desirable Employee Benefits (https://hbr.org/2017/02/the-most-desirable-employee-benefits). article, as well as the additional required readings this week. An employer may provide discretionary benefits to the employee, which is not mandated by law. These benefits are considered to be additional perks of the position. Examples could include pay for time not worked, health and medical insurance, and retirement plans. However, while the benefits may not be required by law, there may be laws regarding the administration and design of said discretionary benefits. For your initial post, answer the following questions and provide support for your arguments:
What role(s) can discretionary benefits play in an organizations HR function and why?

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