Information Returns - Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?
Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
This publication includes information on Health Savings Accounts, Medical Savings Accounts, Flexible Spending Arrangements and Health Reimbursement Arrangements.
Heath Reimbursement Arrangements – State and Local Government Health Plans
The Protecting Americans from Tax Hikes Act provides a limited exception for certain HRAs that reimburse the medical expenses of a deceased employees’ beneficiary.