Medical Care Expenses Quali昀椀ed “medical care” expenses and premiums are de昀椀ned in Section 213(d) of the Internal Revenue Code. Several common examples are listed below. There are hundreds more. Expenses Premiums Copays Laser eye surgery Retiree medical, dental, vision Deductibles Eye glasses Quali昀椀ed long-term care Prescriptions Contacts (subject to IRS limits) Preventative care Hearing aids Medicare Part B Chiropractic Physical therapy Medicare Part D Dental care CPAP machines Medicare supplement plans Orthodontia Insulin TRICARE medical and dental Vision exams Emergency services For a more detailed list, log in at IndianaHRA.com and click Resources. Survivor Bene昀椀t If you pass away, your vested HRA balance can transfer to your surviving spouse and dependents who may continue using your HRA until it is exhausted. In the unlikely event you pass away with no eligible survivors, the executor or other representative of your estate can spend down your account by 昀椀ling claims for any unreimbursed medical care expenses you may have incurred prior to your death. Remaining fund, if any, after all 昀椀nal claims have been reimbursed would then be forfeited and re- contributed per the terms of the Indiana HRA Plan document or otherwise applied as directed by your employer. IRS Revenue Ruling 2006-36 does not permit the payment of bene昀椀ts to non-dependent heirs. pg. 5