An integrated health reimbursement arrangement (HRA), or group coverage HRA (GCHRA), is a health benefit for companies of all sizes looking to supplement their group health insurance plan costs by reimbursing employees for out-of-pocket expenses. When researching this type of arrangement, some business owners may wonder, "Can I participate, too?"
As with many IRS rules, the answer depends. In the infographic below, you can see what kinds of business owners are or are not eligible to participate in the GCHRA and when.
Source: PeopleKeep