What is an HRA? Is it the same as an HSA

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While distributions from both of these plans may be used to pay for qualified medical expenses, a Health Reimbursement Arrangement (HRA) is not identical to a Health Savings Account (HSA). An HRA must be funded solely by the employer, whereas an employee may also contribute to an HSA. There are other differences between an HRA and an HSA. For more information, please see IRS Pub 969: Health Savings Accounts and Other Tax-Favored Health Plans.