General Criteria a Health Reimbursement Account Must Meet In Order to be Integrated With Other Group Health Plan Coverage

1. The employer must offer a group health plan that provides coverage beyond excepted benefits 2. The employee receiving the HRA must actually be enrolled in such a group health plan, regardless of whether the employer sponsors that plan 3. Under the terms of the HRA, an employee must be permitted to opt out of and waive future reimbursements from the HRA at least annually 4. Upon termination of employment, either the remaining amounts in the HRA are forfeited or the employee must be permitted to opt out of and waive future reimbursements from the HRA Source: Mondaq