Are contibutions to an HSA or HRA considered annual additions. I realize that the answer may be different for each type of plan. I have read that Cafeteria Plan contributions are not annual additions, however neither HSAs or HRAs are cafeteria plan, however an HSA can be used in conjunction with a cafeteria plan.

Thanks.

What do you mean, "annual additions" to what ?

Edit:

What sort of contributions and from whom ?