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What are the benefits of an HRA to employees?

What are the benefits of an HRA to employees?
The employer contributes funds to a special account to help employees save for health care expenses. Employees won’t pay taxes on the money they receive and use for qualified medical expenses. Additionally, an HRA can be structured to combine with an HSA (with an HSA qualifying health plan) or with a flexible spending account (FSA), to help employees save even more and provide maximum flexibility.
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