Health Reimbursement Arrangements

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:health_benefit_plan
gptkbp:abbreviation	gptkb:HRA
gptkbp:countryOfOrigin	gptkb:United_States
gptkbp:employeeContributionAllowed	no
gptkbp:fundedBy	employer
gptkbp:integratesWith	group health plan
gptkbp:introducedIn	2002
gptkbp:IRSCodeSection	Section 105
gptkbp:notIntegratedWith	individual health insurance (except ICHRA, QSEHRA)
gptkbp:ownedBy	employer
gptkbp:planDesignFlexibility	yes
gptkbp:portable	no
gptkbp:purpose	reimburse employees for medical expenses
gptkbp:regulates	gptkb:Internal_Revenue_Service
gptkbp:reimbursementType	qualified medical expenses
gptkbp:relatedTo	gptkb:Health_Savings_Account gptkb:Flexible_Spending_Account
gptkbp:rolloverAllowed	employer discretion
gptkbp:subject	gptkb:HIPAA gptkb:Affordable_Care_Act gptkb:ERISA
gptkbp:subjectToCOBRA	yes
gptkbp:taxAdvantaged	yes
gptkbp:variant	gptkb:Excepted_Benefit_HRA_(EBHRA) gptkb:Individual_Coverage_HRA_(ICHRA) gptkb:Qualified_Small_Employer_HRA_(QSEHRA)
gptkbp:bfsParent	gptkb:Health_Savings_Accounts_and_Other_Tax-Favored_Health_Plans
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Health Reimbursement Arrangements