Guide to health plan spending accounts

This Guide to health plan spending accounts (the “Guide”) provides an overview and comparison of Health Savings Accounts (HSAs), Health Reimbursement Arrangements (HRAs), and Health Care Flexible Spending Accounts (HCFSAs), and includes:

• A comparison of design and eligibility, contributions and distributions, and applicable federal laws to each;
• A summary of the applicable annual limits; and
• A set of frequently asked questions with examples for HSAs, HRAs, and HCFSAs.

For more information or questions about this Guide, please contact your local Marsh McLennan Agency representative.