HRA’s can reimburse for substantiated medical expenses as described in Code Section 213(d) that have not been reimbursed by any other means. What an HRA reimburses is determined by Plan Design; however, we typically see Employers opting to reimburse items like deductible and co-insurance expenses.  The plan design is set by the Employer and can be changed on an annual basis.  For example: Employer A may decide to implement an HRA that only reimburses for the Deductible Expenses incurred by Employees while Employer B may decide to reimburse for all Section 213(d) expenses. The document will be written to give a detailed description of what the Employer has decided to reimburse.