Why would an employer adopt a BASE® HRA+?
Will the BASE®  HRA+ replace my current benefit plan?
Are medical expenses incurred prior to establishing a BASE® 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® HRA+?
There are many potential reasons why an employer may look at enrollment into a BASE® HRA+:

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

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Are medical expenses incurred prior to establishing a BASE® 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®  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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