Created in 1990, the HRA VEBA Plan is a funded health reimbursement arrangement (HRA) program for governmental employees in Washington, Oregon, and Idaho. The HRA VEBA Plan provides benefits to over 86,000 public employees and retirees from nearly 700 employers. Participating employers include cities, counties, ports, public utility districts, fire districts, water and wastewater districts, and other special purpose districts, including school districts in Oregon and Idaho.

Plan assets (participant account balances) are held by HRA VEBA Trust, a non-profit, multiple-employer voluntary employees’ beneficiary association (VEBA) authorized under Section 501(c)(9) of the Internal Revenue Code. HRA VEBA Trust is managed by a Board of Trustees elected by plan participants, participating employers, or the Board itself, depending on the Trustee position. This Board also serves as the HRA VEBA Plan administrator.

An annual audit of HRA VEBA Trust is performed by a certified public accounting firm.

Mission Statement

The HRA VEBA Trust provides public employees a tax-free health reimbursement arrangement (HRA), compliant with regulatory requirements, efficient administration, prudent investments, and superb service.