An HRA is a Health Reimbursement Arrangement or Health Reimbursement Account that allows tax free medical and insurance expense reimbursement.
The HRA Summary Plan Description, or SPD, is the main vehicle for communicating HRA Plan rights and obligations to HRA participants.
It is generally a summary of the material provisions of the Plan Document, which is understandable to the average person. However, with HRA Plans, it is not uncommon for the HRA Summary Plan Description to be a combination of a complete description of the HRA Plan's terms and conditions and the HRA ERISA disclosure requirements.
Employers are required to distribute an HRA SPD to all eligible employees.