That depends on what an MRA is.
I assume that you are referring to a Medicare Reimbursement Account. If so, this is a little problem, because this is not an IRS term.
Is this perhaps a "Medicare Advantage MSA" as described in IRS Pub 969? (An MSA is a Medical Savings Account, but this is a specialized one).
It's important to know this because the IRS says, "You must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your tax return if you have a Medicare Advantage MSA."
Can you ask the company administering this program (BlueCross?) if your program is a Medicare Advantage MSA?