Health Reimbursement Arrangements

• Can an owner participate in a HRA?
• Can family members of an S-Corp owner participate in a HRA?
• What is a Health Reimbursement Arrangement?
• Who can have an HRA?
• Who may fund an HRA?
• How may funds be used?
• How do I access the funds in my HRA?
• Can funds be carried over from year to year?
• What is the tax treatment of HRA Reimbursements?
• Can an HRA be offered in conjunction with a Flexible Spending Account?
• Employer Spending Requirement of the San Francisco Health Care Security Ordinance