Health Reimbursement Arrangements (HRAs-Section 105)


HRAs are established, funded and maintained by employers in conjunction with a high-deductible health plan (HDHP), to reimburse eligible medical expenses not reimbursed under the employer’s health plan.  Funds in the HRA are not treated as taxable income and reimbursements are tax free.  Only employers put money into the HRA.  The employee is responsible for proving that the medical expenses are eligible for reimbursement.  Funds can be rolled over from year to year.

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