IRS Publications

A Health Reimbursement Arrangement (HRA) is an employer-sponsored benefits plan that allows companies to reimburse employees for qualified medical expenses. An HRA is an ERISA plan and is found in Internal Revenue Code Section 105.

There are a few IRS documents describing HRAs and medical expenses eligible for HRA reimbursement.

IRS Publication 969 entitled “Health Savings Accounts and Other Tax-Favored Health Plans” has a section on HRAs that includes a general description of the arrangement.

Publication 969 refers readers to IRS Publication 502 for an illustrative list of some medical expenses eligible for HRA reimbursement.

IRS publications also frequently refer to IRC Section 213(d) for the list of medical expenses eligible under an HRA.

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