Health Reimbursement Arrangements (HRAs)

URI: https://gptkb.org/entity/Health_Reimbursement_Arrangements_(HRAs)

GPTKB entity

Statements (49)

Predicate	Object
gptkbp:instanceOf	health benefit plan
gptkbp:abbreviation	gptkb:HRA
gptkbp:annualContributionLimit	set by employer (except QSEHRA, EBHRA)
gptkbp:canBe	gptkb:Medicare_premiums prescription drugs qualified medical expenses COBRA premiums dental expenses over-the-counter medications (with prescription) vision expenses health insurance premiums long-term care premiums qualified out-of-pocket medical costs
gptkbp:canBeOfferedAs	standalone benefit
gptkbp:canReimburse	spouse and dependents' expenses
gptkbp:combines	other employer health plans
gptkbp:countryOfOrigin	gptkb:United_States
gptkbp:employeeContributionAllowed	no
gptkbp:employeeTaxableBenefit	no
gptkbp:employerControl	yes
gptkbp:employerTaxDeductible	yes
gptkbp:fundedBy	employer
https://www.w3.org/2000/01/rdf-schema#label	Health Reimbursement Arrangements (HRAs)
gptkbp:integratesWith	group health insurance
gptkbp:introducedIn	2002
gptkbp:IRSCodeSection	Section 105
gptkbp:ownedBy	employer
gptkbp:planYear	set by employer
gptkbp:portable	no
gptkbp:preTaxBenefit	yes
gptkbp:purpose	reimburse employees for medical expenses
gptkbp:regulates	gptkb:Internal_Revenue_Service
gptkbp:relatedTo	gptkb:Flexible_Spending_Account_(FSA) gptkb:Health_Savings_Account_(HSA)
gptkbp:requiredDocuments	yes
gptkbp:rolloverAllowed	at employer discretion
gptkbp:subjectToACA	yes
gptkbp:subjectToCOBRA	yes
gptkbp:subjectToERISA	yes
gptkbp:subjectToNondiscriminationRules	yes
gptkbp:subjectToReportingRequirements	yes
gptkbp:taxStatus	tax-advantaged
gptkbp:type	group health plan
gptkbp:unusedFundsPolicy	determined by employer
gptkbp:variant	gptkb:Excepted_Benefit_HRA_(EBHRA) gptkb:Individual_Coverage_HRA_(ICHRA) gptkb:Qualified_Small_Employer_HRA_(QSEHRA)
gptkbp:bfsParent	gptkb:HSA_Bank
gptkbp:bfsLayer	7