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ull) II IIV II II uu II II i I i iV V i II u II i �V Preventive care coverage Perm tte . The HDHP may cover only preventive care permute l)y statute or guidance. See Notices 2004-23 and 2004-50. Medical expenses that are eligible for Otherwise u relml) r e Cade § 213(d) Otherwise u reiml) r e Cade § 213(d) reimbursement medical expenses incurred h le medical expenses incurred h le coverage coverage in effect, including premiums in effect. Can reiml) rse insurance for ell, il)le health insurance and long- premiums in these situations: terra care. 0 COBRA . • Qualified long-term care • Other health coverage, if individual is: • In receipt of unemployment compensation, or • Over age 65 (other than for Me is r _ _ leme t policy) Ability t0 spend down amused HRA can permit unused amounts to l)e Applies, unused amounts 1)elong to the amounts after termination of active used until depleted to pay for claims individual. participant incurred after termination; COBRA . rights will apply too. Claims Must be incurred during No. claims incurred in current period of No. claims incurred in current period of current period of coverage coverage m y l)e paid in liter plan year. coverage m y l)e paid in liter plan year. However, claim must l)e incurred after HSA is e tal)li hed. Claims substantiation Employer requirement. Employee requirement. adjudication Employer requirement. Employee requirement. -Claims Ordering rules HRA first; unless otherwise specified. HRAs/FSAs precluded unless they are _ osc. post-de uctiWe or limited purpose. Code § I05(h) nondiscrimination Applies. Applies to employer contril)utions made requirement through cafeteria plan. Otherwise, employer contril)ution must l)c carnparaWe (same dollar amount or percentage of dcductil)lc for similarly situated participants, l)a ed on coverage category (employee only, family) or employment status (full-time,, part -time, former). Is a trust account required? No. not l)y the Cade, l)ut po il)ly l)y Yes EMS (no trust if HRA reiml)ursements are made directly out of the general assets of the employer). Are account earnings taxable? Not applical)lc if reiml)ursements are No. as land as there is a qualified HSA made directly out of the general assets trust (sec rules regarding cash out of the employer. If funded with a amounts) VEB , carriink s are generally not taxal)le.