Employers have three different programs available to offer employees pretax savings to pay for unreimbursed health care: health care flexible spending accounts (HCFSAs), health reimbursement arrangements (HRAs) and health savings accounts (HSAs). Each program has pros and cons, along with different requirements. The requirements under HRA and HSA programs can differ greatly from an HCFSA program and from each other. This e-learning course will provide an in-depth look at HSA and HRA programs as well as how these programs interact with an HCFSA.
- Lesson 1: Introduction and HSA Eligibility Rules
- Lesson 2: HSA—Contribution Rules and Design Issues
- Lesson 3: HSAs—Distributions and Administrative Rules
- Lesson 4: HRAs—IRS Requirements and Design Issues
- Lesson 5: Comparing HSAs, HRAs and HCFSAs
View full course outline [PDF].