The Health Reimbursement Account allows employers to save on premium costs and empowers employees to control how their benefit dollars are spent. Designed around a high deductible medical plan, employees are provided a Health Reimbursement Account from which they may choose to apply funds toward their deductible, prescriptions or to obtain other allowable health care services. Unused funds in these accounts may also be available to be rolled over into future years.

This design encourages employees to shop for their care to receive the most value for their dollar. HRAs have existed under the Internal Revenue Code 105 for many years. Changes in June 2002 have enabled employees to roll over unused balances from year to year. The plan reimburses out-of-pocket expenses such as deductibles and other allowable health care expenses as defined by YOU, the employer.