Health Reimbursement Arrangements

Powers III, R. Eric
January 2003
Venulex Legal Summaries;2003 Q1, p1
The article considers the decision of the U.S. Internal Revenue Service to publish guidance regarding employer-provided health reimbursement arrangements (HRA). In an HRA, an employee can reimburse medical care expenses from employer-paid health plan. Employees can also reimburse expenses that is incurred before the date of enrollment under the HRA. The determination of arrangements outside the HRA can also be considered in the scheme.


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