Health Reimbursement Arrangements (HRAs) The HRA was created by the IRS in 2002 to permit employers to provide pre-tax dollars to employees to pay for medical care and services. The Affordable Care Act (ACA) will introduce significant changes to HRAs in 2014. What will these changes mean for you? Because an HRA sets limits on benefits and the ACA prohibits imposing an annual benefit limit, stand-alone HRAs are prohibited, effective for 2014. Pre-2014 HRA account balances will still be accessible (subject to restrictions). HRAs will, however, be permitted as an integrated* component of a major medical plan. * Integrated means that the HRA is a component of a company’s medical plan and its availability is limited to employees actually enrolled in the company medical plan. If you have questions regarding HRAs and other benefits as they relate to Healthcare Reform, call 1.800.250.2741 or email us at email@example.com to contact one of our Healthcare Reform subject matter specialists. Please also feel free to refer to our Healthcare Reform section.