Health Reimbursement Arrangements (HRAs) have been around for a while, but there are some new types of accounts that may make sense for employers today.

From reimbursing employees for out-of-pocket costs to accounts that are used to fund individual coverage, HRAs come in several different forms. Employers looking for benefits design and funding flexibility need to understand what HRAs are available and what they can be used for.

In this e-book, we provide an overview of the different types of HRAs including:

• The types of healthcare expenses they can reimburse

• Design limitations employers need to be aware of

• Any limitations in employer funding