Health Reimbursement Arrangements

URI: https://gptkb.org/entity/Health_Reimbursement_Arrangements
GPTKB entity
Statements (29)
Predicate Object
gptkbp:instanceOf health benefit plan
gptkbp:abbreviation gptkb:HRA
gptkbp:countryOfOrigin gptkb:United_States
gptkbp:employeeContributionAllowed no
gptkbp:fundedBy employer
https://www.w3.org/2000/01/rdf-schema#label Health Reimbursement Arrangements
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
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