On March 7, 2022, the Congressional Research Service (CRS) released a report describing different types of health reimbursement arrangements (HRAs). CRS is a federal legislative branch agency serving Congress members and committees. The report highlights key elements of each HRA type, including eligibility, contributions, distributions and the treatment of unused balances. Specifically, the types of HRAs the report features are:
- Group health plan HRAs
- Qualified small employer HRAs (QSEHRAs)
- Individual coverage HRAs (ICHRAs)
- Excepted benefit HRAs
- Retiree-only HRAs
The report includes a helpful table comparison of the different types of HRAs (Table 2). Additionally, the historical background of HRAs is described in its appendix.
The report may be helpful for employers who are interested in learning different types of HRAs as well as those who are considering implementing any of the HRAs.