Under what conditions, if any, can a plan have an HSA and also have an HRA that will reimburse part of the HSA plan deductible?
If an HRA is available to pay part of the deductible in a high deductible health plan, employees covered by both the HRA and the HDHP will not be able to contribute to an HSA. If the HRA is limited to reimburse dental or vision expenses only, the person could contribute to an HSA (a “limited purpose HRA”). Or if the deductible in the HDHP is higher than the statutory level, the HRA can cover the portion of the HDHP deductible that is over the statutory minimum (a “post-deductible HRA”).