I would echo Brian's response but add that an ER, although required to treat all beneficiaries the same, may be required to "offer" the same amount, but does NOT have to distribute the same amount. Let me give you an example: ER says that all 45 year old get an ICHRA stipend of $700. EE A buys a plan that costs $700 or more and has no money leftover from the ERs HRA contribution. EE B however, buys a $600 plan and $100 now remains ($700 - $600). IF the ER doesn't want to have remaining $'s left in the EEs account for reimbursement of qualified medical expenses, they are not obligated to do and can recapture the remaining funds.
Hope that helps and makes sense. This answer is assuming the HRA was an ICHRA.
Mark Mixer, Chairman - The HRA Council.
I would echo Brian's response but add that an ER, although required to treat all beneficiaries the same, may be required to "offer" the same amount, but does NOT have to distribute the same amount. Let me give you an example: ER says that all 45 year old get an ICHRA stipend of $700. EE A buys a plan that costs $700 or more and has no money leftover from the ERs HRA contribution. EE B however, buys a $600 plan and $100 now remains ($700 - $600). IF the ER doesn't want to have remaining $'s left in the EEs account for reimbursement of qualified medical expenses, they are not obligated to do and can recapture the remaining funds. Hope that helps and makes sense. This answer is assuming the HRA was an ICHRA. Mark Mixer, Chairman - The HRA Council.