A consumer-driven health plan in which the plan member is reimbursed for covered health expenses by his/her employer up to a predetermined amount. Unused funds may be carried over to the next year, subject to limits set by the employer.

A Health Reimbursement Arrangement or HRA is a combination of any health insurance policy state approved as an employee benefit plan and a separate arrangement to reimburse employees for all or a portion of the qualified medical expenses not paid by the health insurance policy. An HRA is quite often referred to as a Health Reimbursement Account (Accounts); however it does not require the establishment of a separate funding account, as does a Medical Savings Account (MSA) plan.

An employer-funded plan where the employer reimburses employees and the employee's dependents for medical care expenses up to a maximum dollar amount for the coverage period.

An HRA can be offered in conjunction with a high-deductible health plan, and is funded by the employer for each participating employee. It pays for eligible health care expenses typically covered under the medical plan. Unused funds can be carried over to the next year to cover future health care expenses, an incentive to employees to use their personal HRA wisely. If funds are exhausted, the employee is responsible for satisfying the remaining deductible before the plan begins to pay. If the employee changes jobs, the money stays with the employer.

An employer-funded arrangement under which the employer reimburses an employee and the employee's spouse and dependents for medical care expenses up to a maximum dollar amount for the coverage period.