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BASE® Integrated HRA

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FAQ

Frequently Asked Questions about the BASE® Integrated HRA

• Why would an employer adopt a BASE® Integrated HRA?
• Will the BASE® Integrated HRA replace an employer’s current benefit plan?
• Are medical expenses incurred prior to establishing a BASE® Integrated HRA eligible for reimbursement?

Why would an employer adopt a BASE® Integrated HRA?
There are many potential reasons why an employer may look at enrollment into a BASE® Integrated HRA:

• The employer is decreasing insurance premium rates.
• The employer is instituting or adding a benefit plan for their employees.

Will the BASE® Integrated HRA replace an employer’s current benefit plan?
The BASE® Integrated HRA can be coupled with an employer’s current health benefit plans already in place such as the 125 Cafeteria Plan and group insurance plan.

Are medical expenses incurred prior to establishing a BASE® Integrated HRA eligible for reimbursement?
Medical expenses incurred prior to your enrollment in an HRA are not eligible for reimbursement. Only those expenses incurred after you establish a plan can be included. The IRS reiterated this position in a document published in March 1999 titled "Retroactivity". The IRS also issued Revenue Ruling 2002-58 to address issues caused by some plans that were still out of compliance.