Health Reimbursement Arrangement

URI: https://gptkb.org/entity/Health_Reimbursement_Arrangement
GPTKB entity
Statements (36)
Predicate Object
gptkbp:instanceOf employee benefit
gptkbp:abbreviation gptkb:HRA
gptkbp:balanceCarryover employer discretion
gptkbp:canBeIntegratedWithGroupHealthPlan yes
gptkbp:canBeStandalone yes
gptkbp:COBRAApplicable yes
gptkbp:countryOfOrigin gptkb:United_States
gptkbp:eligibility determined by employer
gptkbp:employeeContributionAllowed no
gptkbp:employerContributionLimit no federal limit
gptkbp:fundedBy employer
https://www.w3.org/2000/01/rdf-schema#label Health Reimbursement Arrangement
gptkbp:introducedIn 2002
gptkbp:IRSRegulation gptkb:Internal_Revenue_Code_Section_105
gptkbp:ownedBy employer
gptkbp:planDesignFlexibility high
gptkbp:portable not portable
gptkbp:purpose reimburse employees for medical expenses
gptkbp:regulates gptkb:IRS
gptkbp:reimbursementTaxable no
gptkbp:relatedTo gptkb:Health_Savings_Account
Flexible Spending Account
gptkbp:rolloverAllowed employer discretion
gptkbp:spouseAndDependentsCovered yes
gptkbp:subjectToERISA yes
gptkbp:targetUser notional account
gptkbp:taxAdvantaged yes
gptkbp:type gptkb:Excepted_Benefit_HRA
gptkb:Individual_Coverage_HRA
gptkb:Qualified_Small_Employer_HRA
gptkbp:usedFor deductibles
qualified medical expenses
co-pays
health insurance premiums
gptkbp:bfsParent gptkb:IRS_Publication_969
gptkbp:bfsLayer 6