Here are some links to other HRA Resources.
Relief from 1099 requirements for FSAs and HRAs
http://www.irs.gov/irb/2004-09_IRB/ar10.html
Revenue Ruling 2002-41 – Administrative, Procedural and Miscellaneous Health Reimbursement Arrangements
http://www.ecfc.org/new_regs/02/020626_RR-2002-41.pdf
Notice 2002-45 – Health Reimbursement Arrangements
http://www.ecfc.org/new_regs/02/020626_N-2002-45.pdf
