HRA and a Cafeteria Plan

[bcspace]

I understand that a Cafeteria Plan cannot offer an HRA yet there can be some meshing with say, a limited purpose HRA, and Cafeteria Plan benefits in terms of which benefit handles a claim first etc.

How would one go about writing a plan document for an HRA whether or not there also a Cafeteria Plan? Can/Should it be included in the Cafeteria Plan document when there is one?

Thanks

[Guest morris]

In the HRA document, there usually is a section that specifies which plan reimburses first. For example, "the HRA shall pay before FSA benefits pay" or similar. The HRA document should not be included in a 125 document.

[GBurns]

I am curious as to why an HRA rather than a MERP? Are they going to be accumulating funds which will rollover to the next year? What is it that the HRA can do that neither a MERP nor the FSA cannot do? It is unusual, for me, to see a section 125 plan and an HRA together.