# ICHRA Report — HRA foundations

> Identify the HRA type, compare reimbursement structures and find the applicable ICHRA guidance. HSA and health FSA are separate benefits.

This guide covers https://ichrareport.com/hra/. Each article records its own dates and evidence scope; a site build is not a source check. Government sources support rule explanations. Provider statements describe public claims, not independently tested outcomes. Administrator fees, insurance premiums and employer reimbursements are separate costs. Follow the original citations and retain the page's qualifications.

## Reader resources

- [HRA Guide: Types, Rules & Reimbursement](https://ichrareport.com/hra/index.md): Understand HRAs, compare ICHRA and QSEHRA, check eligible expenses, and learn how reimbursement differs from an HSA or health FSA.
- [HRA Eligible Expenses & Reimbursement](https://ichrareport.com/hra/eligible-expenses/index.md): Learn which health expenses an HRA may reimburse, how premiums depend on the HRA type, and what proof and plan terms to check.
- [HRA vs. HSA vs. FSA: Key Differences](https://ichrareport.com/hra/hra-vs-hsa-vs-fsa/index.md): Compare HRA, HSA and health FSA funding, ownership, premiums, unused balances and HSA compatibility, including the 2026 coverage changes.
- [ICHRA vs. QSEHRA: Rules & 2026 Limits](https://ichrareport.com/hra/ichra-vs-qsehra/index.md): Compare ICHRA and QSEHRA eligibility, 2026 contribution limits, employee coverage, group-plan restrictions and Marketplace tax-credit rules.
- [Types of HRA: ICHRA, QSEHRA & More](https://ichrareport.com/hra/types-of-hra/index.md): Compare ICHRA, QSEHRA, group-integrated and excepted benefit HRAs. See which coverage and employer conditions matter for each type.