Health Reimbursement Arrangements (HRAs)-Individual

Course Outline

Employers interested in allowing employees to direct some of their own health care spending while still maintaining flexibility regarding plan design may consider offering a health reimbursement arrangement (HRA). This course reviews how HRAs can be designed, compliance requirements, tax advantages, reimbursement options for qualifying medical expenses, claims substantiation and other administration considerations. This course concludes by comparing HRAs to other employer-sponsored health accounts.

Lessons include:

• Evolution of HRAs
• Compliance Considerations
• Integrated HRAs
• Qualified Small Employer HRAs (QSEHRAs)
• Individual Coverage HRAs (ICHRAs)
• Excepted Benefit HRAs
• Other HRA Designs
• Pros and Cons of HRAs

Run time: 3 hour

Recertification
SHRM: 3 PDC

Program contains closed captions. Please use our Accessibility Accommodation Form to request additional accommodations. This course is WCAG 2.1 AA compliant.

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