Which of the following statements about Health Reimbursement Arrangements (HRA) is CORRECT?

Which of the following statements about Health Reimbursement Arrangements (HRA) is CORRECT?

If the employee had a qualified medical leave from work, lost wages can be reimbursed
If the employee paid for qualified medical expenses, the reimbursements may be tax-free
Any unused amounts are added to employee’s gross income
Health insurance premiums can be reimbursed to the employee
 

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