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Understanding the Health Reimbursement Arrangement (HRA) Benefit in 2026
"An HRA benefit is an employer-funded, tax-advantaged health benefit plan that reimburses employees for out-of-pocket medical expenses and, in many cases, individual health insurance premiums. Because employers own and fund these accounts, unused funds typically remain with the business when an employee separates, providing a flexible alternative to traditional group health insurance. Core Definition and Functional Mechanics of an HRA A Health Reimbursement Arrangement (HRA) operates strictly as an employer-funded reimbursement mechanism. Unlike Health Savings Accounts (HSAs), which can be contributed to by both employers and employees and are..."
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