Health Reimbursement Arrangement (HRA. Contribution
Health Reimbursement Arrangement (HRA. If a teacher selects the Gold CDHP Plan for health coverage, the teacher may elect to participate in a Health Reimbursement Arrangement (“HRA”). The District shall offer an integrated HRA, including both Rx (prescription) and medical expenses to teachers enrolled in the Gold CDHP Plan. The HRA shall cover all medical deductibles, co-insurance, copays, and Rx costs (“medical expenses”) provided however, the teacher shall pay the first dollar amount of medical expenses as defined herein up to the following amounts: single -$ 400; two person - $800; parent/child(ren) - $800; family - $800 of the medical maximum out of pocket costs for the respective levels of coverage. The District shall select an HRA administrator and shall pay the monthly administrative costs. The HRA shall not include a rollover from one year to the next year, but shall provide for a 90 day run out for expenses from one year to the next year. Benefits under the HRA shall be prorated during the plan year based on the teacher’s date of hire. The Board shall have the authority to determine all other administrative determinations regarding the HRA.
Health Reimbursement Arrangement (HRA. A Health Reimbursement Arrangement described in Sections 105 or 106 of the IRC.
Health Reimbursement Arrangement (HRA. Contribution Effective the pay period on or after the Board of Supervisors approves this MOU (December 10, 2013), all eligible full and part time employees enrolled in a County sponsored medical plan will receive a contribution into a Health Reimbursement Arrangement (HRA) and can participate in the HRA plan based on County medical plan enrollment as described in this Article 15. Eligible employees who waive medical coverage and are not enrolled in a County sponsored medical plan will not receive a contribution into the HRA. For active employees meeting the above criteria, the County will contribute the amount specified in the table below, per paid status hour to a maximum of 80 hours per biweekly pay period. The County will contribute to eligible part-time employees on a pro-rated basis, in accordance with Section 15.2.6. Effective On Board Approval Effective 8/19/2014 - 6/8/2015 Effective 6/9/2015 EE only $0.29 $50.00 $0.29 $50.00 $0.29 $50.00 EE +1 $0.56 $98.25 $0.67 $116.25 $0.94 $164.25 EE + 2 $1.32 $230.00 $1.95 $340.00 $2.30 $400.00 Access to reimbursement under the HRA Plan will become effective beginning the first pay period on or after the Board of Supervisors approves this MOU. County contributions pursuant to this section will be available to Plan participants for reimbursement of eligible medical care expenses incurred by an eligible employee or dependents(s) as described in Internal Revenue code sections 105 and 106. HRA contributions made pursuant to this section are separate and apart from HRA contributions and benefit eligibility for Retiree Medical for employees hired on or after January 1, 2009, pursuant to Article 16. Health benefits in this Article 15 are available only to active employees. When this MOU ends on June 30, 2016, the parties agree that the health benefits in this Article 15 are subject to negotiations for a successor MOU. The County of Sonoma Health Reimbursement Arrangement (HRA) Plan Document will be amended to reflect the above HRA contribution and benefit eligibility criteria for active employees. The County makes no representations or warranties in regard to the tax treatment of the HRA, including whether any portion of the HRA is taxable by the Internal Revenue Service or the Franchise Tax Board.
Health Reimbursement Arrangement (HRA. All bargaining unit members who were covered during the 2010-2011 health and welfare benefit plan year will receive a one-time deposit of $750 into an individual Health Reimbursement Arrangement (HRA) account. Funds in the account are reserved for future unit member’s share of healthcare premiums only. Employees who retire with funds in the HRA may utilize those funds post-retirement according to the terms of the HRA plan description. The HRA plan description is attached to this Agreement as Appendix I.
Health Reimbursement Arrangement (HRA. Employees who have worked for one completed year of service as of September 1st will be eligible to participate in the HRA retirement plan. The School District will make a $575 contribution to an HRA each year for each full-time employee, up to a maximum of $7,000. Part-time employees working 14 hours or more per week are eligible for a prorated contribution based on hours worked per day. The placement of employees to determine the contribution amount will be based on the placement of employees in positions as of October 15th. The contribution will be paid by October 30th. A 7 1.000 $ 575.00 B 5.5 0.786 $ 452.00 C 8 1.0 $ 575.00 D 3.5 0.500 $ 288.00 E 2 0.286 Does not qualify
Health Reimbursement Arrangement (HRA. For Employees hired on and after December 5, 2017, the City shall establish a Health Reimbursement Arrangement Account (HRA) for the employee at the time of hire for the reimbursement of medical premiums and IRS approved medical expenses in retirement. Upon employment, or as soon as possible thereafter, the City shall deposit an initial contribution of $2,000 into a HRA selected by the City. The City shall additionally deposit the following amounts in the second pay period in July of each year (with year 1 deposit being prorated in accordance with the anniversary date of the employee appointment): Deposit of $1,000 dollars in years 1-5 of continuous service Deposit of $2,000 dollars in years 6-10 of continuous service Deposit of $3,000 dollars in years 11 until separation or retirement/disability Employee shall be employed for 5 consecutive years to be 100% vested. Any employees who are not 100% vested under the vesting schedule at the time of separation shall forfeit their unvested funds. In the event of the death of the employee, the employee spouse and/or qualifying dependents, any vested funds remaining in the account shall be forfeited. In the event the employee opts out of participation in the Plan, all vested and unvested funds shall be forfeited.
24. EDUCATIONAL REIMBURSEMENT AND LICENSES, REPAYMENT OF APPRENTICE LINE MECHANIC TRAINING, COMPUTER LOAN
Health Reimbursement Arrangement (HRA. Contribution Effective the pay period beginning May 10, 2016, the County ceased contributions to the Active HRA account described in this section. Remaining balances in the active HRA will continue to be available to Plan participants for reimbursement of eligible medical care expenses as incurred by an eligible employee/retiree or dependent(s) as defined under Internal Revenue Code Sections 105 and 106. . The County of Sonoma has established an Active Health Reimbursement Arrangement (HRA) Plan Document which outlined the eligibility provisions of this plan pursuant to current IRS regulations and the County makes no representations or warranties in regard to the tax treatment of the HRA, including whether any portion of the HRA is taxable by the Internal Revenue Service or the Franchise Tax Board.
Health Reimbursement Arrangement (HRA. The City currently maintains a Health Reimbursement Arrangement (HRA) that qualifies as a "health reimbursement arrangement" as described in Internal Revenue Service (IRS) Notice 2002-45 and other guidance published by the IRS regarding HRAs. The City agrees to maintain the HRA such that it will continue to qualify as a “health reimbursement arrangement” for the term of the MOU. At separation from permanent employment with the City of Fresno by service retirement or at a disability retirement if the employee is otherwise eligible for service retirement, employees who have used eighty (80) hours or less of *** leave used for sick time (excluding only hours used for protected leave such as family and medical leave, *** Workers’ Compensation leave, and/or Bereavement Leave) in the 24 months preceding their date of retirement, will be credited with an account for the employee under the HRA to be used solely to pay premiums for medical insurance (including COBRA premiums). The "value" of the account shall be determined as follows: The number of accumulated supplemental sick leave hours at the time of retirement multiplied by the employee's then current hourly base rate of pay. The number of accumulated frozen sick leave hours in excess of 240 hours at the time of retirement multiplied by 40% of the employee’s then current hourly base rate of pay. The hourly base rate of pay shall be the equivalent of the monthly salary for an employee as reflected in Exhibit I, multiplied by twelve (12) months then divided by 2,080 hours. *** At the employer’s option, HRA accounts shall be book accounts only – no actual trust account shall be established for any employee. Each HRA book account shall be credited on a monthly basis with a rate of earnings equal to the yield on the City's Investment Portfolio (provided that such yield is positive). The HRA accounts shall be used solely to pay premiums for medical insurance (including COBRA premiums) covering the participant, the participant's spouse (or surviving spouse in the event of the death of the participant), and the participant's dependents. Once a participant's account under the HRA has been reduced to $0, no further benefits shall be payable by the HRA. If the participant, the participant's spouse, and the participant's dependents die before the participant's account under the HRA has been reduced to $0, no death benefit shall be payable to any person by the HRA. While this provision is in effect employees shall no...
Health Reimbursement Arrangement (HRA. The Board shall maintain a Health Reimbursement Arrangement which meets requirements of Section 105 of the Internal Revenue Code. Such plan shall be developed in consultation with the Union. The Board shall contribute to each member of the Classified Personnel who elects this benefit, the following amounts: One thousand eight hundred dollars ($1,800.00) dollars (per school term on a pro-rata basis) for the life of this Agreement. Members of the Classified Personnel who elect this option shall not have access to the Major Medical Insurance or Dental Insurance benefits listed in this Article. This benefit can be used to pay: • Any out of pocket medical expense that meet the Code 213 definition of medical care for self or dependents Claims for reimbursement may be submitted per agreement with the plan administrator. Claims for reimbursement must be for services received during the plan year. The plan year shall run from September 1 through August 31 of each year. All requests for reimbursement must be turned in to the plan administrator no later than ninety (90) days after the end of the plan year to be eligible for reimbursement. The Board shall be responsible for all costs associated with the set up and maintenance of the HRA plan, including any and all monthly fees for participants.
