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
- Over the counter drugs, etc.
- Long term Care Insurance premiums
- Medicare premiums
Who is eligible for an HRA?
HRAs will be 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 have HMO plans.
How Much Money is available for reimbursements in an HRA?
It depends on whether you are enrolled in a PPO or an HMO plan, and whether you are have coverage as a single, 2-party or family.
For calendar years 2011 and 2012 ONLY, PPO members will receive:
- $1,000 for single employees
- $2,000 for 2 party and family employees
For calendar years 2011 and 2012 ONLY, HMO members will receive:
- $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 will be reimbursed through a third part administrator, MidAmerica Administrative & Retirement Solutions, Inc.
The employee will be responsible for submitting requests for reimbursement to MidAmerica. Receipts will be 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
Questions may be directed to the Office of Human Resources: