Health and Welfare Summary Plan Description
10.2 Qualified Expenses.
Eligible members may use their HRA account balances to pay for qualified out-of-pocket health care expenses incurred by the participant and his or her spouse and dependents. Unless your Domestic Partner can be treated by the Plan as your spouse or dependent under the Internal Revenue Code, the HRA cannot reimburse his or her medical care expenses on a tax-favored basis. Qualified medical expenses are described in detail in IRS publication 502. (See https://www.irs.gov/pub/irs-pdf/p502.pdf.)
Expansion of Qualified Medical Expenses. Effective January 1, 2020, over-the-counter products and medications are reimbursable without a prescription. Menstrual care products defined as tampons, pads, liners, cups, sponges or other similar products, are also reimbursable.