QueSLTOIT OL TU est answer. -wing are correct for HRAs except which of the following? A self-employed person is eligible for an HRA. An HRA may be offered by an employer to an employee with other health plans including FSAs. Reimbursements may be tax free if the taxpayer pays qualified medical expenses. Unused amounts in an HRA can be carried forward for reimbursements in later years. Submit HERCES w