Employers interested in allowing employees to direct some of their own health care spending while still maintaining flexibility regarding plan design may consider offering a health reimbursement arrangement (HRA). This course reviews how HRAs can be designed, compliance requirements, tax advantages, reimbursement options for qualifying medical expenses, claims substantiation and other administration considerations. This course concludes by comparing HRAs to other employer-sponsored health accounts.
- Evolution of HRAs
- Compliance Considerations
- Integrated HRAs
- Qualified Small Employer HRAs (QSEHRAs)
- Individual Coverage HRAs (ICHRAs)
- Excepted Benefit HRAs
- Other HRA Designs
- Pros and Cons of HRAs.
View full course outline [PDF].