Pro rating HRA contributions

[Belgarath]

If I work .6 FTE, for example, can an employer limit my HRA reimbursement to .6 of what a full-time employee would receive?

P.S. - I've seen several third party sources that say you can provide different levels of HRA benefits for, say, full-time vs. part-time employees, but have not seen any citation to official guidance.

[SLuskin]

The plan documents that we provide either state that the full amount is available for everyone, or that employer contributions are made monthly, and therefore would be prorated. As long as the plan document and SPD are clearly written and non-discriminatory,  either way should be permissible.