Common use of Health Reimbursement Arrangement for Active Employees Clause in Contracts

Health Reimbursement Arrangement for Active Employees. On January 1, 2009, a Health Reimbursement Arrangement (HRA) was established by the District and includes, but is not limited to, the terms and conditions set forth below: a. Calendar year‐end rollovers of individual account balances are allowed; and, b. Individual account “caps” for “employee plus dependent coverage” and “employee only coverage” shall be as follows: No contribution to an individual account shall be due when the balance in the individual employee account reaches the “cap” of $8,000.00 for “employee plus dependent coverage” and, $4,000 for “employee only.” Once expenditures reduce the account balance below the cap, contributions will resume. Amounts not paid during the period of suspension shall be retained by the District and shall not accrue to the employee. c. Eligible participants are regular employees enrolled in a District offered health care plan, eligible dependents, and others as defined by the Nevada Irrigation District Health Reimbursement Arrangement; and, d. Eligible medical care expenses are defined by Internal Revenue Code Section 213(d); and, e. Eligible medical care expenses that are common to both an HRA and a Flexible Spending Account (FSA) will be required to be reimbursed from the FSA before expenses are reimbursed from an individual’s HRA account; and, f. Upon the death of an employee: (1) HRA contributions to the individual’s account will cease, and (2) Any balance in an HRA account at the time of the death of the employee must be used by the employee’s eligible dependents within twelve (12) months from the date of the last HRA contribution or it is forfeited.

Health Reimbursement Arrangement for Active Employees. On January 1, 2009, a Health Reimbursement Arrangement (HRA) was established by the District and includes, but is not limited to, the terms and conditions set forth below: a. Calendar year‐end rollovers of individual account balances are allowed; and, b. Individual account “caps” for “employee plus dependent coverage” and “employee only coverage” shall be as follows: No contribution to an individual account shall be due when the balance in the individual employee account reaches the “cap” of $8,000.00 8,720.00 for “employee plus dependent coverage” and, $4,000 4,720.00 for “employee only.” Once expenditures reduce the account balance below the cap, contributions will resume. Amounts not paid during the period of suspension shall be retained by the District and shall not accrue to the employee. c. Eligible participants are regular employees enrolled in a District offered health care plan, eligible dependents, and others as defined by the Nevada Irrigation District Health Reimbursement Arrangement; and, d. Eligible medical care expenses are defined by Internal Revenue Code Section 213(d); and, e. Eligible medical care expenses that are common to both an HRA and a Flexible Spending Account (FSA) will be required to be reimbursed from the FSA before expenses are reimbursed from an individual’s HRA account; and, f. Upon the death of an employee: (1i) HRA contributions to the individual’s account will cease, and (2ii) Any balance in an HRA account at the time of the death of the employee must be used by the employee’s eligible dependents within twelve (12) months from the date of the last HRA contribution or it is forfeited.sixty

Health Reimbursement Arrangement for Active Employees. On January 1, 2009, a Health Reimbursement Arrangement (HRA) was established by the District and includes, but is not limited to, the terms and conditions set forth below: a. Calendar year‐end rollovers of individual account balances are allowed; and, b. Individual account “caps” for “employee plus dependent coverage” and “employee only coverage” shall be as follows: No contribution to an individual account shall be due when the balance in the individual employee account reaches the “cap” of $8,000.00 8,720.00 for “employee plus dependent coverage” and, $4,000 4,720.00 for “employee only.” Once expenditures reduce the account balance below the cap, contributions will resume. Amounts not paid during the period of suspension shall be retained by the District and shall not accrue to the employee. c. Eligible participants are regular employees enrolled in a District offered health care plan, eligible dependents, and others as defined by the Nevada Irrigation District Health Reimbursement Arrangement; and, d. Eligible medical care expenses are defined by Internal Revenue Code Section 213(d); and, e. Eligible medical care expenses that are common to both an HRA and a Flexible Spending Account (FSA) will be required to be reimbursed from the FSA before expenses are reimbursed from an individual’s HRA account; and, f. Upon the death of an employee: (1i) HRA contributions to the individual’s account will cease, and (2ii) Any balance in an HRA account at the time of the death of the employee must be used by the employee’s eligible dependents within twelve sixty (1260) months from the date of the last HRA contribution or it is forfeited. g. Regular Employees: Beginning January 1, 2018, the District will make monthly contributions to an eligible employee HRA accounts as follows: (i) The amount equal to the monthly contribution in the previous year for the purchase of the “employee only” Bay Area PERSChoice premium, except that in plan year 2018 only, the monthly contribution in the previous year for the purchase of the “employee only” Anthem Blue Cross Select HMO – Bay Area; plus, (ii) 75% of the increase between the previous year monthly premium to the current year monthly premium (at the “employee only” Bay Area PERSChoice PPO rate) except that in plan year 2018 only, the employee only Anthem Blue Cross Select HMO – Bay Area rate shall be used; plus, (iii) $850.00 to offset dependent premiums, out‐of‐pocket expenses, deductibles, etc. except that in plan year 2018 only, the amount will be $450.00 for employee only, $1,000.00 for employee plus one dependent, and $1,100.00 for employee plus family. (iv) For benefits plan year 2018 only, eligible employees waiving District medical coverage will receive a monthly, post‐tax contribution via payroll equivalent to (50%) of the employee plus one dependent premium of the Anthem Blue Cross Select HMO – Bay Area plan.

Health Reimbursement Arrangement for Active Employees. On January 1, 2009, a Health Reimbursement Arrangement (HRA) was established by the District and includes, but is not limited to, the terms and conditions set forth below: a. Calendar year‐end rollovers of individual account balances are allowed; and, b. Individual account “caps” for “employee plus dependent coverage” and “employee only coverage” shall be as follows: No contribution to an individual account shall be due when the balance in the individual employee account reaches the “cap” of $8,000.00 8,720.00 for “employee plus dependent coverage” and, $4,000 4,720.00 for “employee only.” Once expenditures reduce the account balance below the cap, contributions will resume. Amounts not paid during the period of suspension shall be retained by the District and shall not accrue to the employee. c. Eligible participants are regular employees enrolled in a District offered health care plan, eligible dependents, and others as defined by the Nevada Irrigation District Health Reimbursement Arrangement; and, d. Eligible medical care expenses are defined by Internal Revenue Code Section 213(d); and, e. Eligible medical care expenses that are common to both an HRA and a Flexible Spending Account (FSA) will be required to be reimbursed from the FSA before expenses are reimbursed from an individual’s HRA account; and, f. Upon the death of an employee: (1i) HRA contributions to the individual’s account will cease, and (2ii) Any balance in an HRA account at the time of the death of the employee must be used by the employee’s eligible dependents within twelve sixty (1260) months from the date of the last HRA contribution or it is forfeited.