HRA (105 Plan)


    Health Reimbursement Arrangement (HRA, 105 Plan) 
    (Only available if stipulated in your group's Master Agreement)

     The Teachers' Master Agreement provides a monthly school district contribution for an eligible employee enrolled in the $500 Deductible medical plan. Click here to view the Summary Plan Desciption (SPD).

    Click here to view the 2022 Summary of Benefit Coverage (SBC). 

    The Plan Document is also available to view and governs the administration of the HRA account.

    The 105 Medical Savings Plan was established in 1990 as a way to build up funds to pay for health insurance  premiums and medical costs during retirement; however, these funds do not have to be kept for retirement purposes.  At any time, employees may submit for reimbursement of eligible out-of-pocket medical, dental or vision expenses for themselves, their spouse, or legal dependents.  Note:  If you are enrolled in a qualified high-deductible medical plan with a Health Savings Account (HSA) component or are no longer enrolled in the qualifying plan ($500 Deductible, Single coverage), your HRA becomes "limited use" status, meaning you may submit for reimbursement of eligible dental and vision expenses only. If/when you re-enroll in the qualifying plan, a new HRA account will be established for full-use. The Limited HRA will remain.

    The medical expense must be incurred after the employee’s date of employment.  Generally speaking, any out-of-pocket medical expense that meets the IRS definition of "medical expenses" can be reimbursed.  The expense must not have been reimbursed by insurance or submitted to another tax-benefit plan, such as Section 125 flexible benefits, or claimed as an itemized deduction on a tax return. 

    Unused funds rollover to the next year.  After separation from employment, the remaining funds are deposited into the Health Care Savings Plan (HCSP) with Minnesota State Retirement Systems (MSRS) and available to the former employee to pay medical insurance premiums and out-of-pocket medical expenses after separation from employment. 

    Registering and Accessing Your Account
    Click here for instructions on registering and accessing your account information.  If you have any problems registering, or have questions about your online account information or expense reimbursement, contact Aviben at 763-552-6053 or 1-888-507-6053. 

    Reimbursement Process
    ISD 728 has contracted with a third-party administrator, Educators Benefit Consultants (EBC) dba Aviben, to review and reimburse claims via check or direct deposit into an individual's bank account.  If you have any problems filing a claim, or have questions about your online account information or expense reimbursement, contact Aviben at 763-552-6053 or 1-888-507-6053.

    Before beginning the online claim process, scan your receipts and save them to your computer where you will access them at a later point in the process.  Claims submitted online must have the supporting documentation attached to the online claim submission in order for reimbursement to occur.  Do not start the process until you have your supporting documentation saved and available electronically.  To be acceptable as “supporting documentation”, the invoice, statement, or report must clearly identify:

    • Name of health provider with description of services or products purchased,
    • Date expense was incurred, (not date of payment, although they may be the same in some situations), and
    • Cost

    Note:  A canceled check and receipts for payment are not acceptable supporting documents, because they do not include the three required elements.  The Explanation of Benefits report that is generated by most insurance companies after a claim has been processed is an excellent supporting document because it provides all of the required elements, and also substantiates the amount not reimbursed by insurance.

    Click here for instructions on filing a claim.

    Questions regarding ISD 728's Health Reimbursement Account (HRA, 105 Plan) should be directed to