About the Health Reimbursement Arrangement (HRA)

The Trustees have established a Health Reimbursement Arrangement (HRA) as approved in Treasury Department Notice 2002-45 and Revenue Ruling 2002-41. Eligible Employees and Eligible Retirees can withdraw amounts from their individual HRA accounts to cover specified expenses that are related to, but not payable under the regular provisions of the Plan.
Covered Expenses
Covered Expenses are "qualified medical expenses" under Section 213(d) of the IRC. Examples of such covered expenses may include the following:

1.    Self-Payments, including regular and COBRA Continuation Coverage Self-Payments and Dependent Self-Payments made for widow or spouse coverage under the Plan;
2.    Major Medical Benefit deductibles and the individual's out-of-pocket co-payment percentage shares of charges considered Covered Medical Expenses under the Major Medical Benefit;
3.    Medical expenses not covered by or in excess of the benefits provided under the Major Medical Benefit;
4.    Guide dogs for blind or deaf person;
5.    Certain travel expenses of the patients when necessary to receive essential medical care, and the travel and lodging expenses of another family member whose presence is necessary for the treatment. The patient's Physician must certify that the family member's presence is necessary for the treatment;
6.    Special telephone and television equipment for hearing-impaired person;
7.    Smoking cessation programs;
8.    Expenses for dental treatment, including orthodontia;
9.    Vision expenses, including surgery or laser treatments to correct vision;
10.    Hearing aids and examinations;
11.    Healthcare insurance premiums, including those for Dependent child's college healthcare plan;
12.    Schooling for the mentally impaired or physically Disabled;
13.    Acupuncture;
14.    Prescriptions and over-the-counter medications; provided that such items are accompanied by a written prescription and generally accepted as medicine and drugs. Such items shall not include toiletries, sundries or cosmetics; and
15.    Weight loss programs, but not food or dietary supplements.