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SMC|Human Resources|Human Resources Department|HRA - Health Reimbursement Arrangements for Management Staff

HRA - Health Reimbursement Arrangements for Management Staff

For Board of Trustees, Personnel Commissioners, Academic Administrators, Classified Managers & Confidentials only
(Effective January 01, 2011)

What is an HRA?

An HRA is an employer-established and funded benefits plan to reimburse employees for qualified out of pocket health care expenses with non-taxable dollars (click here on Eligible Medical Expenses for a list of expenses in accordance with Internal Revenue Code Section 213(d) ).

These accounts are district funded and tax free to employees.

Monies can be used to reimburse medical costs not covered by premium funded health benefits such as
  • Medical
  • Dental
  • Vision
  • Deductibles
  • Over the counter drugs, etc.
  • Long term Care Insurance premiums
  • Medicare premiums
Please see Questions & Answers for Employees for additional information on the HRA.

Who is eligible for an HRA?

HRAs were offered to Board of Trustees, Personnel Commissioners, Academic Administrators, Classified Managers & Confidentials who have medical coverage on a PPO Plan, as well as to employees who had HMO plans.

How Much Money is available for reimbursements in an HRA?

It depends on whether you were enrolled in a PPO or an HMO plan, and whether your coverage was a single, 2-party or family.

For calendar years 2011 and 2012 ONLY, PPO members received:
  • $1,000 for single employees
  • $2,000 for 2 party and family employees
For calendar years 2011 and 2012 ONLY, HMO members received:
  • $1,000 for employees under either of the HMO medical plans, Blue Shield or Kaiser Permanente

What are eligible medical expenses?

An eligible expense is defined as those expenses paid for care as described in Eligible Medical Expenses Section 213(d) of the Internal Revenue Code. For more detailed information, please refer to IRS Publication 502 titled, "Medical and Dental Expenses". However, there are expenses listed in 502 that do not apply to the HRA.
Eligible expenses were reimbursed through a third part administrator, MidAmerica Administrative & Retirement Solutions, Inc. The employee is responsible for submitting requests for reimbursement to MidAmerica. Receipts are required for all reimbursement requests. See below for reimbursement directions.
If you have a question as to whether an expense is eligible, contact:

Will the HRA funds be available if I leave District employment?

​Yes. The funds will be available to you until they are exhausted.


Please click on the links below for forms & information

HRA Funds

HRA funds are handled through a Third Part Adminstrator (TPA), MidAmerica Administrative & Retirement Solutions, Inc.
Effective July 15, 2013:
MidAmerica Administrative & Retirement Solutions, Inc.                                                                                            402 South Kentucky Avenue, Suite 500                                                                                                              Lakeland, Florida 33801 
(800) 430 - 7999 tel
(863) 577 - 4443 fax



Questions may be directed to the Office of Human Resources:
Heather Memarian, Employee Benefits Support Technician, 310-434-4205 or