Why would an employer adopt a BASE® Group HRA?
Will the BASE® Group HRA replace my current benefit plan?
Are medical expenses incurred prior to establishing a BASE® Group HRA eligible for reimbursement?
What happens if my employees submit more (or fewer) expenses than the benefit maximum?

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

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Will the Group HRA replace my current benefit plan?
The BASE® Group HRA can be coupled with other health benefit plans already in place such as the 125 FSA, POP, or COBRA Administration.

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Are medical expenses incurred prior to establishing a BASE® Group 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.

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What happens if my employees submit more (or fewer) expenses than the benefit maximum?
With the BASE® 105 HRA, employees are able to carry forward unused benefit amounts to subsequent plan years up-to the maximum carry forward amount established by the employer at the onset of the plan administration. In situations where an employee incurs more medical expenses than the plan allows, the additional expenses can be submitted for reimbursement in subsequent plan years.

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