The key phrase I'm looking at is "medical expenses incurred after meeting the minimum annual HDHP deductible". Isn't that a guideline that is set every year? For 2024 the minimum annual deductible for a HDHP was $3,200 for a family. The IRS website says these deductibles for the HRA and HDHP DO NOT have to be the same as long as they meet the minimum annual deductible.
