Plan Designs

Plan 01 - First-dollar access to the HRA
Used in conjunction with a high-deductible health plan and the HRA is intended to replace some first dollar benefits (typically co-pays) that are not part of the high deductible plan.

Plan 02 - Deductible first, then access to the HRA
Used in conjunction with a high-deductible health plan, however, gives the employee a deductible they must incur before the HRA begins paying out.

Plan 03 - Sandwich deductible
Used in conjunction with a high-deductible health plan and provides the employee with HRA reimbursement for their expenses, however, there is a gap in the middle of the HRA where the employee is responsible for their expenses.

Plan 04 - Reversed sandwich deductible
The opposite of the Sandwich Deductible. Used in conjunction with a high-deductible health plan, however, the HRA coverage sits in-between two employee deductibles.

Plan 05 - Stand Alone HRA
Not generally associated with any health insurance plan. It is simply an account that the employee has discretionary use of to reimburse eligible out-of-pocket healthcare expenses. It can also be used as a limited scope account, which only reimburses specific classes of expenses (i.e., dental only). Expenses must still be eligible under § 213(d)