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Joe Vasko
Can someone please give me a quick overview of HRAs outside of a Cafeteria Plan?

Thanks, Joe
vebaguru
I suggest that you read Notice 2002-45 and Revenue Ruling 2002-41 for starters. You might do a search on Google for "health reimbursement arrangement". I found several articles, mostly from law firms, that gave a good overview of HRAs. Also most of the national actuarial and consulting firms have articles on their websites explaining HRAs.
jhersman
Look at this site for information on HRA's beneflexinc.com
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