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Health Reimbursement Arrangements (HRAs): Key Questions

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Health Reimbursement Arrangements (HRAs): Key Questions

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What is an HRA?

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Wednesday Wisdom
Wednesday Wisdom
United States

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Health Reimbursement Arrangements (HRAs): Key Questions
 

Health Reimbursement Arrangements (HRAs): Key QuestionsOnline version

What is an HRA?

by Wednesday Wisdom
1

Self-employed owners who meet the eligibility requirement (e.g., 30 hrs/week) can participate in an HRA.

2

There is no contribution limit for HRAs, except EBHRAs.

3

All HRAs are subject COBRA.

4

An employee may not have an HRA and an HSA.

5

HRAs may need to be reported on its own for ACA reporting.

6

An HRA can be designed to reimburse for insurance premiums.

7

An HRA can be funded by both the employer and the employee.

8

HRAs are considered self-insured group health plans for compliance purposes.

9

The same medical expense can be reimbursed by both an HRA and an FSA.

10

An HRA can always be offered without any employer-sponsored group major medical coverage.

 
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