1. The County sends tax-free money to your HRA each pay period while you’re working.
2. You choose how you want to invest your HRA money using the available investment fund lineup (like your retirement plan with Empower).
3. After separating or retiring from the County, you can start using or keep saving your HRA money—no deadlines or annual carryover limits to worry about. You’ll receive a free debit card to pay expenses directly from your HRA, or you’ll be able to submit claims and be reimbursed.
4. You never pay taxes on employer contributions, investment earnings (if any), or withdrawals (claims).
5. After separating or retiring from the County, your HRA will cover you, your spouse, and your dependents, including your adult children through the end of the calendar year in which they turn age 26.
6. If you pass away, your HRA may transfer to your surviving spouse and dependents.

HRA plan eligibility and funding are subject to collective bargaining or County policy. IRS rules do not allow individual elections. Check with the County at HRA_Info@ceo.oc.gov or call (714) 834-6282 if you need to know more about your HRA plan’s eligibility rules or how your HRA is funded.

After separating or retiring from the County, many use their HRA money to reimburse out-of-pocket medical premiums, including COBRA, Medicare Part B, Medicare Part D, Medicare Supplement plans, and long-term care (subject to IRS limits). Other common examples are listed below:

• COBRA
• Deductibles
• Prescriptions
• Power chairs
• Hearing aids
• Dental care, orthodontia
• Vision care
• Laser eye surgery
• Chiropractic care
• Emergency medical bills

With an HRA, you get the best possible tax advantage—even better than tax-deferred 401(k), 457, and 403(b) plans with taxable withdrawals.

1. No taxes on employer contributions;
2. No taxes on investment earnings (if any); and
3. No taxes on withdrawals (qualified claims and debit card transactions).

This is often called “triple” tax savings. By not paying any taxes, you get to keep a lot more for yourself! Most save up to 30% or more, depending on their individual tax situation. Tax savings includes income taxes (state and federal) and FICA taxes (Social Security and Medicare).

HRAs have several advantages compared to health savings accounts (HSAs) and flexible spending accounts (FSAs).

• No IRS contribution limits
• Unused funds roll over from year to year—no annual use-or-lose or carryover limits or to worry about
• No high-deductible health plan (HDHP) required
• Reimburses post-employment medical premiums before and after age 65, including Medicare and Medicare supplement premiums

After separating or retiring from the County, you may start using or keep saving your HRA. There are three easy ways to submit claims:

1. Online;
2. Mobile app, HRAgo®; or
3. Paper Claim Form

We process most claims within five to seven business days.

We’ll let you know when you can start using your HRA. Also, a Benefits Card (debit card) will be mailed to you in a plain white envelope. You can use your Benefits Card to pay for qualified medical items and services directly from your HRA. Be sure to save supporting documentation for all transactions in case we need you to submit copies.

Lastly, we can automatically reimburse most monthly insurance premiums, including Medicare premiums. To set up an automatic premium reimbursement, log in and access your HRA online portal, click Claims, then click Set Up an Automatic Premium Reimbursement. You can also do this from our mobile app, HRAgo®. If you’d rather use a paper form, download and print our Automatic Premium Reimbursement form, or request one from our Customer Care Center at 1-833-382-2617.

For more details, go to Claims or Benefits Card.

After separating or retiring from the County, your HRA will cover you, your spouse, and dependents. This includes your young-adult children through the end of the calendar year in which they turn age 26.

Generally, dependents must satisfy the IRS definition of “Qualifying Child” or “Qualifying Relative” as of the end of the calendar year in which expenses were incurred. These requirements are defined in Section 105(b) of the Internal Revenue Code. Internal Revenue Code definitions supersede and may differ from state definitions.

Read our Definition of Dependent handout for more details. To get a copy, log in and access your HRA online portal, then click Resources.

After separating or retiring from the County, you can use your HRA to pay or reimburse hundreds of eligible medical, dental, and vision expenses and premiums. To be eligible, expenses must qualify under Section 213(d) of Internal Revenue Code. Common examples include doctor visits, prescriptions, dental, vision, orthodontia, chiropractic, retiree medical and long-term care premiums, Medicare premiums, and hundreds more.

For more details, log in and access your HRA online portal, then click Resources and search Medical Care Expenses. Certain limitations may apply. For example, reimbursement of qualified long-term care insurance premiums is subject to annual IRS limits. These limits are indexed to inflation and updated annually.

If you pass away, your HRA may transfer to your surviving spouse and dependents. They can use or save your HRA, and it will remain tax free. Any HRA funds remaining after the deaths of your surviving spouse and dependents will be forfeited. Federal law prohibits the County of Orange HRA Plan from providing or transferring benefits to non-dependent heirs of deceased participants.

The Summary Plan Description contains more detailed information about your HRA plan. Information includes how to use your HRA plan benefits and the rights and responsibilities of those covered by the plan. In addition, several important notices are included: Privacy Notice, COBRA Notice, USERRA Notice, FMLA Notice, Medicare Part D Notice of Non-Creditable Coverage, Coordination of Benefits with Medicare, Exemption from Annual Limit Restrictions, and Premium Tax Credit Eligibility.

A copy of the Summary Plan Description was mailed to you with your welcome packet when you were enrolled or your HRA was transferred from a prior service administrator. If you need a current copy, log in and access your HRA online portal, then click Resources.

Federal regulation requires group health plans to furnish a standardized Summary of Benefits and Coverage (SBC) annually. The purpose of the SBC is to help consumers compare benefits across available insurance plans. While your HRA plan is a group health plan,it is not insurance. Therefore, certain information and defined terms in the SBC do not apply. The Summary Plan Description (described above) is your best source for HRA plan information.

If you need a copy of the Summary of Benefits and Coverage or the Summary Plan Description, log in and access your HRA online portal, then click Resources.