health reimbursement account

health reimbursement account
сокр. HRA страх., амер. счет покрытия [возмещения, компенсирования\] медицинских расходов* (счет, позволяющий накапливать средства для покрытия определенных медицинских расходов, не охватываемых медицинским страхованием; сходен со сберегательными счетами здоровья, но в отличие от последних предусматривает внесение взносов только работодателем; неиспользованный в течение отчетного периода остаток средств может полностью или частично переносится на следующие периоды (в зависимости от условий счета); такие счета обычно открываются для работников, участвующих в плане страхования здоровья с высокой франшизой, хотя участие в таких планах не является обязательным условием для открытия счета)
See:

Англо-русский экономический словарь.

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Смотреть что такое "health reimbursement account" в других словарях:

  • Health Reimbursement Account — Health Reimbursement Accounts, or Health Reimbursement Arrangements, (HRAs) are IRS sanctioned arrangements that allow an employer, as agreed to in the HRA plan document, to reimburse for medical expenses paid by participating employees. HRAs… …   Wikipedia

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  • Health insurance in the United States — The term health insurance is commonly used in the United States to describe any program that helps pay for medical expenses, whether through privately purchased insurance, social insurance or a non insurance social welfare program funded by the… …   Wikipedia

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  • Flexible spending account — A flexible spending arrangement (FSA), or Flexible Spending Account, as they are commonly called, is one of a number of tax advantaged financial accounts that can be set up through a cafeteria plan of an employer in the United States. An FSA… …   Wikipedia

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  • Health insurance — is insurance against the risk of incurring medical expenses among individuals. By estimating the overall risk of health care expenses among a targeted group, an insurer can develop a routine finance structure, such as a monthly premium or payroll …   Wikipedia


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