Disability Insurance - Covered by an HRA?

kdspa

Are disability insurance premiums reimbursable under an HRA?

lnelson

Qualified medical expenses are those specified in the plan that would generally qualify for the medical and dental expenses deduction. These are explained in Publication 502, Medical and Dental Expenses. Examples include amounts paid for doctors' fees, prescription and non-prescription medicines, and necessary hospital services not paid for by insurance.

Qualified medical expenses from your HRA include the following.
Amounts paid for health insurance premiums.

Amounts paid for long-term care coverage.

Amounts that are not covered under another health plan.

If you are covered under both an HRA and a health FSA, see Notice 2002-45, Part V, which is on page 93 of Internal Revenue Bulletin 2002-28 at [url]www.irs.gov/pub/irs-irbs/irb02–28.pdf[/url]