Can an HRA be offered in conjunction with a Flexible Spending Account?

If an HRA is provided in addition to a Flexible Spending Account (FSA) special rules apply to the ordering of payments. Absent a specific ordering rule in the HRA document, the HRA funds must be used first if the FSA covers a medical expense that also is covered by the HRA.

Employees cannot be reimbursed for the same medical expense by both an HRA and an FSA.