A Health Care Reimbursement Account (HRA) is a flexible, employer-controlled program that helps businesses of any size control costs while offering employees more healthcare choices. An HRA can reduce carrier-billed premiums by reimbursing employees for out-of-pocket costs such as deductibles and co-pays. An HRA allows an employee to set aside money for future healthcare needs with the ability to roll unused savings forward to the next plan year. Employer contributions are 100% tax-deductible and the employer decides who participates, how much the employer will contribute and what expenses will be covered. Howell designs, implements and supports HRA programs for employers.