Health Reimbursement Account (HRA)

An employer-funded, tax-free account that reimburses employees for qualified medical care expenses, which are typically combined with a high deductible deductible
The amount your health insurance plan requires you to pay for health care services and supplies before they begin to pay. For example, if your deductible is $1,500, you are responsible for paying for all of the services and supplies you receive (except for any covered preventive services) until the amount you paid reaches $1,500. Once the deductible has been reached, your insurance company may pay for all of your health care expenses, or you may have to pay co-insurance, a percentage of the charges. If you have a high deductible health plan, you may be eligible for a Health Savings Account.
health plan. The employer determines whether to allow employees to roll over unused funds from year to year, and whether to allow terminated employees to spend their unused balances. The account belongs to the employer and the employer has no legal obligation to transfer the funds from the account to the employer.