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Form 5500 and Health Reimbursement Arrangements (HRAs)

Written by: PeopleKeep Team
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Originally published on July 30, 2010. Last updated November 21, 2013.
form 5500An HRA (Health Reimbursement Arrangement) is an ERISA plan. Thus, the employer must file a Form 5500 annual if the plan had 100 or more participants in the plan year.
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Originally published on July 30, 2010. Last updated November 21, 2013.
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