Health reimbursement accounts or health reimbursement arrangements (HRA) are internal revenue service (IRS) sanctioned programs that reimburse employees for qualified medical expenses including health insurance premiums. HRA is an employer sponsored and funded health insurance plan in which, an employer reimburses a participating employee with the amount that s/he had paid as medical expenses, thus earning tax advantages to offset health care costs. An employer can limit their HRA by establishing a limit on the contributions they will make for employees. HRA are initiated by an employer and serviced by a third-party administrator or plan service provider. Funds contributed to an HRA by an employer are property of an employer and unused contributions cannot be taken by an employee when s/he leaves an employer.