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PURPOSE

1 Part III - Administrative, Procedural, and MiscellaneousHealth Reimbursement ArrangementsNotice 2002-45 PURPOSEThis notice provides basic information about a type of employer-provided healthreimbursement arrangement (HRA) described below. Published elsewhere in thisbulletin is a revenue ruling providing guidance involving an notice is divided into eight parts. Part I of the notice describes HRAs andtheir general tax treatment. Part II of the notice outlines the benefits that may beoffered under an HRA. Part III details who may be covered under an HRA. Part IVdeals with the interaction between HRAs and cafeteria plans. Part V covers orderingrules for reimbursement from HRAs and 125 health flexible spending VI relates to the applicability of 105(h) non-discrimination rules to HRAs. Part VIIexplains how to provide COBRA continuation coverage under HRAs.

1 Part III - Administrative, Procedural, and Miscellaneous Health Reimbursement Arrangements Notice 2002-45 PURPOSE This notice provides basic information about a type of employer-provided health

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