This report briefly summarizes each kind of HRA, highlighting key aspects regarding eligibility and insurance coverage requirements, contributions, distributions, and the treatment of unused balances for each arrangement. It also provides a side- by-side comparison table of the different kinds of HRAs.
The report concludes with an Appendix that describes the history of HRAs and contextualizes certain HRA rules.”
CRS Report on Health Reimbursement Arrangements: Overview and Related History
