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| health reimbursement account ： ウィキペディア英語版 |
health reimbursement account
Health Reimbursement Account is a notional derivative of a Health Reimbursement Arrangement (HRA),〔(IRS Publication 969 )〕 a type of US employer-funded health benefit plan that reimburses employees for out-of-pocket medical expenses. Following implementation of the Affordable Care Act these health plans must be integrated with a qualified employer-sponsored group health insurance plan to avoid excise tax penalties.〔(IRS Notice 2013-54 )〕 Using a Health Reimbursement Arrangement yields "tax advantages to offset health care costs" for both employees as well as employers.〔Internal Revenue Service. () 2012.〕
==Establishment==
Health Reimbursement Accounts are funded solely by the employer, and cannot be funded through employee salary deductions. The employer sets the parameters for the Health Reimbursement Accounts, and unused dollars remain with the employer - they do not follow the employee to new employment.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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