Over Age 65 Carve Out w/ HRA
Page 34
• Rollover of unused funds
– Employer establishes within plan documents
• $ or % per plan year to roll into next plan year
• # of plan years the rollover will accumulate
and/or the maximum accumulation available
• Spend Down Feature
– Employer determines eligibility to access
• For those who retire / terminate / COBRA
• Amount available
• Timeline to claim benefits for reimbursements
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