Health Reimbursement Account

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Health Reimbursement Account

A structure in which an employer makes contributions to a special account that can be used to pay for participating employees' medical expenses not reimbursed by his/her ordinary health insurance. The employee may use funds in the account to make premium payments or to pay for unexpected expenses. The employee does not pay taxes on these benefits. A health reimbursement account helps reduce one's risk of being underinsured. See also: Health savings account.
References in periodicals archive ?
HRAs are already available to employers and workers, but the administration finalized new rules that potentially could boost their popularity.
Mr Heaphy confirmed he had commissioned a wider review of the HRA to assess incomings and outgoings.
HRA president Imtiaz Ahmed said the body would work in close liaison with the health department
The official said that each member of the HRA board and election committee will be nominated for three years while the board chairman will be elected for three years.
A qualified small employer HRA must be provided to all an employer's employees, with a few exceptions.
To look at small businesses and the concerns with HRAs, it's helpful to go back a few years and begin with IRS Notice 2013-54, which created quite a stir among tax practitioners when the IRS issued it.
The guidance further addresses the timing, format, and contents of a required written notification of the HRA to employees, how employees may prove they have minimum essential coverage (with a model attestation document as an appendix), and substantiation requirements for reimbursed medical expenses.
The HRA posted a video of Symba that showed the big cat beginning its journey towards being healthy in what the post called, "The Biggest Loser: Cat Edition!" In the video, a very reluctant Symba is shown taking his first steps on a treadmill wheel before getting off in a breathless huff.
An employer is permitted to offer an HRA that is integrated with other group health coverage in order to avoid violating the prohibition on annual benefit limits.
HRA supporters say the Obama administration applied the PPACA rules to HRAs and other cash-for-coverage arrangements in that way because the administration was afraid small employers would push employees into the PPACA public exchange system.
and the company's founders have sold French pharmaceutical company HRA Pharma, Riverside said.