A Health Reimbursement Arrangement (HRA) is a type of employer-funded plan that helps employees pay for qualified medical expenses. Employers set aside a specific amount of money for employees to use on healthcare costs, such as deductibles, copayments, and other out-of-pocket expenses. Employees can submit claims for reimbursement, making it a flexible option for managing healthcare expenses. HRAs are often paired with health insurance plans to enhance coverage. Unlike other accounts, such as Health Savings Accounts (HSAs), HRAs are owned by the employer, and unused funds may roll over to the next year, depending on the plan's rules.