Retiree Only HRA - Reimbursable Expenses

[luissaha]

Retiree only HRA provides that eligible retirees are entitled to obtain coverage under any plan sponsored by the Employer, or any other health insurance plan of their choice, and will be reimbursed their premiums subject to limits (i.e. $700/per month).  An eligible retiree obtains coverage through his spouse's plan and requests reimbursement for the increase in cost from employee only coverage to employee plus spouse coverage under the spouse's plan (i.e. $250/month).  Is this expense reimbursable?  I was under the impression that only premiums for single coverage were reimbursable under a retiree only HRA.  I can't find any guidance on this.  Any help would be appreciated.

[KJohnson]

Unlikely to be reimbursable because the spouse was probably pre-taxing the premium through his/her 125 plan.  Reimbursing from the HRA on a tax free basis would be an impermissible double dip.

[luissaha]

Yes, I agree in the circumstances you describe.  But what if no 125 plan and spouse's employer pays employee only coverage and employee pays cash for employee plus spouse?