╨Ь╨╛╨│╤Г╤В ╨╗╨╕ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨╕╤А╨╛╨▓╨░╤В╤М ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░╨╝ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡?

• ╨а╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡ ╨┤╨╗╤П ╨╝╨░╨╗╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╤А╨░╤Б╤В╤Г╤В ╤Б ╨║╨░╨╢╨┤╤Л╨╝ ╨│╨╛╨┤╨╛╨╝, ╤З╤В╨╛ ╨┐╨╛╨▒╤Г╨╢╨┤╨░╨╡╤В ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╣ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╤З╨░╤В╤М ╤Б ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝╨╕ ╨┤╨╗╤П ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨╖╨░╤В╤А╨░╤В.
• ╨Х╤Б╤В╤М ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╤Б╨┐╨╛╤Б╨╛╨▒╨╛╨▓ ╨▓╨╛╨╖╨╝╨╡╤Б╤В╨╕╤В╤М ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╤Г ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡, ╨╜╨░╨┐╤А╨╕╨╝╨╡╤А, ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╕╤В╤М ╤Б╨╛╨│╨╗╨░╤И╨╡╨╜╨╕╨╡ ╨╛ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡.
• ╨е╨╛╤В╤П ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡ ╨╕ ╤Б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╡ ╤Б ╨╜╨╕╨╝ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╕╨╜╨╕╨╝╨░╤В╤М ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╤Д╨╛╤А╨╝╤Л, ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╨▓╨░╨╢╨╜╤Л╨╡ ╤Д╨╡╨┤╨╡╤А╨░╨╗╤М╨╜╤Л╨╡ ╨┐╤А╨░╨▓╨╕╨╗╨░, ╨║╨╛╤В╨╛╤А╤Л╨╝ ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╤М ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕.
• ╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨┐╤А╨╡╨┤╨╜╨░╨╖╨╜╨░╤З╨╡╨╜╨░ ╨┤╨╗╤П ╨▓╨╗╨░╨┤╨╡╨╗╤М╤Ж╨╡╨▓ ╨╝╨░╨╗╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╕ ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╨╕╤Б╤В╨╛╨▓ ╨┐╨╛ ╨║╨░╨┤╤А╨░╨╝, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╤Е╨╛╤В╤П╤В ╤Г╨╖╨╜╨░╤В╤М ╨╛ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡, ╨╛ ╤В╨╛╨╝, ╨║╨░╨║ ╨╛╨╜╨╕ ╤А╨░╨▒╨╛╤В╨░╤О╤В ╨╕ ╨║╨░╨║╨╕╨╡ ╨▓╨░╤А╨╕╨░╨╜╤В╤Л ╨┤╨╛╤Б╤В╤Г╨┐╨╜╤Л.

╨г ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╣ ╨╡╤Б╤В╤М ╨╝╨╜╨╛╨│╨╛ ╨▓╨░╤А╨╕╨░╨╜╤В╨╛╨▓ ╨┤╨╗╤П ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░╨╝. ╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡, ╤Ж╨╡╨╜╨░ ╤З╨░╤Б╤В╨╛ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤А╨╡╤И╨░╤О╤Й╨╕╨╝ ╤Д╨░╨║╤В╨╛╤А╨╛╨╝, ╨║╨╛╨│╨┤╨░ ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╨▓╤Л╨▒╨╕╤А╨░╤О╤В ╨┐╨╛╤Б╨╛╨▒╨╕╤П ╨┐╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О ╨┤╨╗╤П ╤Б╨▓╨╛╨╕╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓.

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┐╨╛╨╜╨╕╨╝╨░╤О╤В, ╤З╤В╨╛ ╨╗╤М╨│╨╛╤В╤Л ╨┐╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╕╨▓╨╗╨╡╨║╨░╤В╤М ╨╕ ╤Г╨┤╨╡╤А╨╢╨╕╨▓╨░╤В╤М ╨╗╤Г╤З╤И╨╕╤Е ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╨╕╤Б╤В╨╛╨▓ ╨╕ ╨┐╨╛╨▓╤Л╤И╨░╤В╤М ╤Г╨┤╨╛╨▓╨╗╨╡╤В╨▓╨╛╤А╨╡╨╜╨╜╨╛╤Б╤В╤М ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓. ╨Ю╨┤╨╜╨░╨║╨╛ ╨╜╨╡ ╨║╨░╨╢╨┤╤Л╨╣ ╨▒╨╕╨╖╨╜╨╡╤Б ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╕╤В╤М ╨┐╨╛╨╗╨╜╨╛╤Б╤В╤М╤О ╤Б╨┐╨╛╨╜╤Б╨╕╤А╤Г╨╡╨╝╨╛╨╡ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡, ╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╤З╨░╤Б╤В╨╛ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╨╖╨╜╨░╤З╨╕╤В╨╡╨╗╤М╨╜╤Г╤О ╤З╨░╤Б╤В╤М ╤Б╤З╨╡╤В╨░. ╨Т ╤Н╤В╨╕╤Е ╤Б╨╗╤Г╤З╨░╤П╤Е ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨╝╨╛╨╢╨╡╤В ╨╖╨░╤Е╨╛╤В╨╡╤В╤М ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨╕╤А╨╛╨▓╨░╤В╤М ╤З╨░╤Б╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╤Б╨▓╨╛╨╕╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓.

╨Ъ ╤Б╤З╨░╤Б╤В╤М╤О, ╨▓╨░╤А╨╕╨░╨╜╤В╤Л ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В, ╨╜╨╛ ╨╛╤З╨╡╨╜╤М ╨▓╨░╨╢╨╜╨╛ ╨┐╤А╨░╨▓╨╕╨╗╤М╨╜╨╛ ╨╛╤Д╨╛╤А╨╝╨╕╤В╤М ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡ ╨╕ ╤Б╨╛╨▒╨╗╤О╨┤╨░╤В╤М ╨┐╤А╨╕╨╝╨╡╨╜╨╕╨╝╤Л╨╡ ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П. ╨Ь╤Л ╨╛╨▒╤К╤П╤Б╨╜╨╕╨╝, ╤З╤В╨╛ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨┤╨╡╨╗╨░╤В╤М, ╤З╤В╨╛╨▒╤Л ╨▓╨╛╨╖╨╝╨╡╤Б╤В╨╕╤В╤М ╤З╨╗╨╡╨╜╨░╨╝ ╨║╨╛╨╝╨░╨╜╨┤╤Л ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡.

╨Т╤Л ╨╖╨╜╨░╨╗╨╕? ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨│╨╗╨░╤Б╤П╤В, ╤З╤В╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Б 50 ╨╕╨╗╨╕ ╨▒╨╛╨╗╨╡╨╡ ╤И╤В╨░╤В╨╜╤Л╨╝╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╤В╤М ╤Б╨▓╨╛╨╕╨╝ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝ ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╡ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡.

╨Ь╨╛╨│╤Г╤В ╨╗╨╕ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨╕╤А╨╛╨▓╨░╤В╤М ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░╨╝ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡?

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╝╨╛╨│╤Г╤В ╨┐╨╛╨╝╨╛╤З╤М ╤Б ╤А╨░╤Б╤Е╨╛╨┤╨░╨╝╨╕ ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╕╨╝╨╕ ╤Б╨┐╨╛╤Б╨╛╨▒╨░╨╝╨╕. ╨Ю╨┤╨╜╨░╨║╨╛, ╨╡╤Б╨╗╨╕ ╨▓╤Л ╨╜╨╡ ╨▓╨╛╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╨╡╤Б╤М ╨╖╨░╤Й╨╕╤В╨╛╨╣ ╨┤╨╛ ╤Г╨┐╨╗╨░╤В╤Л ╨╜╨░╨╗╨╛╨│╨╛╨▓, ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╨╝╨╛╨╣ IRS, ╨╜╨░╨┐╤А╨╕╨╝╨╡╤А, ╨┤╨╛╨│╨╛╨▓╨╛╤А╨╛╨╝ ╨╛ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╗╨╡╤З╨╡╨╜╨╕╨╡ (HRA), ╨╝╨╛╨│╤Г╤В ╨▓╨╛╨╖╨╜╨╕╨║╨╜╤Г╤В╤М ╤Б╨╡╤А╤М╨╡╨╖╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨┐╨╛╤Б╨╗╨╡╨┤╤Б╤В╨▓╨╕╤П.

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨е╨а╨Р?

╨Р╨╜ HRA ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╣ ╨┐╨╗╨░╨╜ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П, ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╤Г╨╡╨╝╤Л╨╣ ╨╕ ╨┐╤А╨╕╨╜╨░╨┤╨╗╨╡╨╢╨░╤Й╨╕╨╣ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤О, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝ ╨▓╨╛╨╖╨╝╨╡╤Й╨░╤В╤М ╨▒╨╡╨╖ ╤Г╨┐╨╗╨░╤В╤Л ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л. ╨б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╨┐╤А╨╡╨┤╨╡╨╗╤М╨╜╨░╤П ╤Б╤Г╨╝╨╝╨░, ╨║╨╛╤В╨╛╤А╤Г╤О ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨╝╨╛╨│╤Г╤В ╨▓╨╛╨╖╨╝╨╡╤Й╨░╤В╤М ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛. ╨Ы╤О╨▒╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕, ╨╜╨╡ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┐╨╗╨░╨╜╨╛╨▓╨╛╨│╨╛ ╨│╨╛╨┤╨░, ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨┐╨╡╤А╨╡╨╜╨╡╤Б╨╡╨╜╤Л ╨╜╨░ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╣ ╨│╨╛╨┤.

╨б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╤В╨╕╨┐╨╛╨▓ HRA, ╨▓ ╤В╨╛╨╝ ╤З╨╕╤Б╨╗╨╡:

• ╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ HRA: ╨Т ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨╝ HRA ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨▓╤Л╨▒╨╕╤А╨░╨╡╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╨▓╨╜╨╛╤Б╨╕╤В╤М ╨▓╨╖╨╜╨╛╤Б╨╛╨▓, ╨╕ ╨┤╨╛╨╗╨╢╨╜╨░ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╕╤В╤М ╨┐╨╗╨░╨╜ ╨▓╤Б╨╡╨╝ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝. ╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ HRA ╨╝╨╛╨╢╨╡╤В ╨▓╨╛╨╖╨╝╨╡╤Й╨░╤В╤М ╤Д╤А╨░╨╜╤И╨╕╨╖╤Л, ╨┤╨╛╨┐╨╗╨░╤В╤Л, ╤А╨╡╤Ж╨╡╨┐╤В╤Л ╨╕ ╨╝╨╜╨╛╨│╨╛╨╡ ╨┤╤А╤Г╨│╨╛╨╡, ╨╜╨╛ ╨╜╨╡ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨║╤А╤Л╨▓╨░╤В╤М ╤Б╤В╤А╨░╤Е╨╛╨▓╤Л╨╡ ╨▓╨╖╨╜╨╛╤Б╤Л.
• ╨Ш╨╜╨┤╨╕╨▓╨╕╨┤╤Г╨░╨╗╤М╨╜╨╛╨╡ ╨┐╨╛╨║╤А╤Л╤В╨╕╨╡ HRA (ICHRA): ╨б ICHRA ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨▓╤Л╨▒╨╕╤А╨░╤О╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╤В╤М, ╨╕ ╨╝╨╛╨│╤Г╤В ╨▓╨║╨╗╤О╤З╨░╤В╤М ╨╕╨╗╨╕ ╨╕╤Б╨║╨╗╤О╤З╨░╤В╤М ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╡ ╨│╤А╤Г╨┐╨┐╤Л ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓. ╨б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨╝╨╛╨│╤Г╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ICHRA ╨┤╨╗╤П ╨╛╨┐╨╗╨░╤В╤Л ╤Б╤В╤А╨░╤Е╨╛╨▓╤Л╤Е ╨▓╨╖╨╜╨╛╤Б╨╛╨▓ ╨╕ ╨┤╤А╤Г╨│╨╕╤Е ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╜╤Л╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, ╤Б╨┐╨╛╤Б╨╛╨▒╤Б╤В╨▓╤Г╤П ╨│╨╕╨▒╨║╨╛╤Б╤В╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨╕ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╣ ╨╕ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╤П ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤О ╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М╤Б╤П ╤В╨╡╨╝ ╨╢╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝ ╨╗╤М╨│╨╛╤В╨╜╤Л╨╝ ╤Б╤В╨░╤В╤Г╤Б╨╛╨╝, ╤З╤В╨╛ ╨╕ ╨▓╨╖╨╜╨╛╤Б╤Л ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤П ╨▓ ╤В╤А╨░╨┤╨╕╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╣ ╨┐╨╗╨░╨╜ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П.
• ╨Ю╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╜╨░╤П ╨╗╤М╨│╨╛╤В╨░ HRA (EBHRA): ╨Э╨░╨╗╨╛╨│╨╛╨▓╨░╤П ╤Б╨╗╤Г╨╢╨▒╨░ ╤Г╤Б╤В╨░╨╜╨░╨▓╨╗╨╕╨▓╨░╨╡╤В ╨╗╨╕╨╝╨╕╤В╤Л ╨▓╨╖╨╜╨╛╤Б╨╛╨▓ ╨┤╨╗╤П EBHRA, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╛╨│╤Г╤В ╨╛╤Е╨▓╨░╤В╤Л╨▓╨░╤В╤М ╤В╨╛╨╗╤М╨║╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л, ╨▓╨║╨╗╤О╤З╨░╤П COBRA ╨╕ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╣ ╤Г╤Е╨╛╨┤.
• ╨Ъ╨▓╨░╨╗╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╣ ╨╝╨░╨╗╤Л╨╣ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М HRA (╨Ъ╨б╨н╨е╨а╨Р): ╨Я╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╤Б ╨╝╨╡╨╜╨╡╨╡ ╤З╨╡╨╝ 50 ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝╨╕ ╨▒╨╡╨╖ ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨│╨╛ ╨┐╨╗╨░╨╜╨░ ╨╝╨╛╨│╤Г╤В ╨╜╨░╤Б╤В╤А╨╛╨╕╤В╤М QSEHRA. (╨Ь╤Л ╨╛╨▒╤К╤П╤Б╨╜╨╕╨╝ ╨▒╨╛╨╗╤М╤И╨╡ ╨╛ QSEHRA ╨╜╨╕╨╢╨╡.)
• ╨У╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╡ ╨┐╨╛╨║╤А╤Л╤В╨╕╨╡ HRA (GCHRA): GCHRA ╨╛╨▒╤Л╤З╨╜╨╛ ╨┐╤А╨╕╨▓╨╗╨╡╨║╨░╨╡╤В ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤О╤В ╨┐╨╗╨░╨╜ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П ╤Б ╨▓╤Л╤Б╨╛╨║╨╛╨╣ ╤Д╤А╨░╨╜╤И╨╕╨╖╨╛╨╣ (HDHP).

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╡╨┤╨┐╨╛╤З╨╡╤Б╤В╤М HRA ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╝╤Г ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О ╨╝╨░╨╗╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨┐╨╛ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨┐╤А╨╕╤З╨╕╨╜╨░╨╝:

• HRA ╨┐╤А╨╛╤Б╤В╤Л ╨▓ ╤Г╨┐╤А╨░╨▓╨╗╨╡╨╜╨╕╨╕. ╨Э╨░╨┤╨╖╨╛╤А ╨╖╨░ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╛╨╣ HRA, ╨║╨░╨║ ╨┐╤А╨░╨▓╨╕╨╗╨╛, ╨┐╤А╨╛╤Б╤В, ╤В╨╛╨│╨┤╨░ ╨║╨░╨║ ╨┐╨╗╨░╨╜╤Л ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨│╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П ╨┤╨╛╨▓╨╛╨╗╤М╨╜╨╛ ╤Б╨╗╨╛╨╢╨╜╤Л ╨┤╨╗╤П ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╤Е ╨░╨┤╨╝╨╕╨╜╨╕╤Б╤В╤А╨░╤В╨╕╨▓╨╜╤Л╤Е ╨│╤А╤Г╨┐╨┐.
• HRA ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨▒╤О╨┤╨╢╨╡╤В╨╜╤Л╨╝╨╕. HRA ╨┐╨╛╨╖╨▓╨╛╨╗╤П╤О╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П╨╝ ╨╗╤Г╤З╤И╨╡ ╤Г╨┐╤А╨░╨▓╨╗╤П╤В╤М ╤Б╨▓╨╛╨╕╨╝╨╕ ╨│╨╛╨┤╨╛╨▓╤Л╨╝╨╕ ╨▒╤О╨┤╨╢╨╡╤В╨░╨╝╨╕, ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤П ╨┐╤А╨╕ ╤Н╤В╨╛╨╝ ╤А╤П╨┤ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨┐╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓.

HRA ╨┤╨╡╨╝╨╛╨╜╤Б╤В╤А╨╕╤А╤Г╤О╤В, ╨╜╨░╤Б╨║╨╛╨╗╤М╨║╨╛ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╤Ж╨╡╨╜╤П╤В ╤Б╨▓╨╛╨╕╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓, ╨╛╤В╨┤╨░╨▓╨░╤П ╨┐╤А╨╕╨╛╤А╨╕╤В╨╡╤В ╨╕╤Е ╨╖╨┤╨╛╤А╨╛╨▓╤М╤О. ╨н╤В╨╛ ╨╝╨╛╨╢╨╡╤В ╤Г╨╗╤Г╤З╤И╨╕╤В╤М ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╕ ╤Г╨┤╨╡╤А╨╢╨░╨╜╨╕╤П ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨╕ ╨┐╨╛╨╝╨╛╤З╤М ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕ ╤А╨░╤Б╤В╨╕ ╨╕ ╤А╨╡╤И╨░╤В╤М ╨╜╨╛╨▓╤Л╨╡ ╨╖╨░╨┤╨░╤З╨╕.

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨Ъ╨б╨Х╨е╨а╨Р?

╨Ъ╨░╨║ ╨┐╨╛╤П╤Б╨╜╤П╨╗╨╛╤Б╤М ╨▓╤Л╤И╨╡, QSEHRA тАФ ╤Н╤В╨╛ ╨╛╤Б╨╛╨▒╤Л╨╣ ╤В╨╕╨┐ HRA, ╨┐╤А╨╡╨┤╨╜╨░╨╖╨╜╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨┤╨╗╤П ╤В╨╛╨│╨╛, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╝╨╛╤З╤М ╨╝╨░╨╗╤Л╨╝ ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П╨╝ ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨╕╤А╨╛╨▓╨░╤В╤М ╤З╨░╤Б╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡ ╤Б╨▓╨╛╨╕╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨┐╤Г╤В╨╡╨╝ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╜╨╡╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡, ╨▓╨║╨╗╤О╤З╨░╤П ╤Б╤В╤А╨░╤Е╨╛╨▓╤Л╨╡ ╨▓╨╖╨╜╨╛╤Б╤Л ╨╕ ╨▓╤Л╨┐╨╗╨░╤В╤Л ╨┐╨╛ ╤Б╨╛╨▓╨╝╨╡╤Б╤В╨╜╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О.

╨з╤В╨╛╨▒╤Л ╨╕╨╝╨╡╤В╤М ╨┐╤А╨░╨▓╨╛ ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ QSEHRA:

• ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╕╨╝╨╡╤В╤М 50 ╨╕╨╗╨╕ ╨╝╨╡╨╜╨╡╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓.
• ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤В╤М ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡, ╨╛╤В╨▓╨╡╤З╨░╤О╤Й╨╡╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ ╨Ч╨░╨║╨╛╨╜╨░ ╨╛ ╨┤╨╛╤Б╤В╤Г╨┐╨╜╨╛╨╝ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝ ╨╛╨▒╤Б╨╗╤Г╨╢╨╕╨▓╨░╨╜╨╕╨╕ (ACA), ╨▓╨║╨╗╤О╤З╨░╤П ╨╕╨╜╨┤╨╕╨▓╨╕╨┤╤Г╨░╨╗╤М╨╜╤Л╨╣ ╤А╤Л╨╜╨╛╤З╨╜╤Л╨╣ ╨┐╨╗╨░╨╜.
• ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╤В╤М ╨╛╨┤╨╕╨╜╨░╨║╨╛╨▓╤Л╨╡ ╤Г╤Б╨╗╨╛╨▓╨╕╤П ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨┤╨╗╤П ╨▓╤Б╨╡╤Е ╤И╤В╨░╤В╨╜╤Л╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓. (╨Ъ╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╨╡ ╤Б╤Г╨╝╨╝╤Л ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨╝╨╛╨│╤Г╤В ╨▓╨░╤А╤М╨╕╤А╨╛╨▓╨░╤В╤М╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨▓╨╛╨╖╤А╨░╤Б╤В╨░ ╨╕ ╤В╨╛╨│╨╛, ╨║╨░╨║ ╨╗╤О╨┤╨╕ ╨▓ ╨┤╨╛╨╝╨░╤И╨╜╨╡╨╝ ╤Е╨╛╨╖╤П╨╣╤Б╤В╨▓╨╡ ╨┐╨╛╨║╤А╤Л╨▓╨░╤О╤В╤Б╤П ╨┐╨╗╨░╨╜╨╛╨╝.)
• ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╜╨╡ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤В╤М ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨╣ ╨┐╨╗╨░╨╜ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╨╛╨▒╤Б╨╗╤Г╨╢╨╕╨▓╨░╨╜╨╕╤П, ╤В╨░╨║╨╛╨╣ ╨║╨░╨║ ╨Я╤А╨╛╨│╤А╨░╨╝╨╝╨░ ╨▓╨░╤А╨╕╨░╨╜╤В╨╛╨▓ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╨╛╨▒╤Б╨╗╤Г╨╢╨╕╨▓╨░╨╜╨╕╤П ╨┤╨╗╤П ╨╝╨░╨╗╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ (SHOP) ╨╕╨╗╨╕ FSA ╨┤╨╗╤П ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╤П (╤Б╤З╨╡╤В ╤Б ╨│╨╕╨▒╨║╨╕╨╝╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨░╨╝╨╕).

╨Ь╨░╨║╤Б╨╕╨╝╨░╨╗╤М╨╜╤Л╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╤П ╨╕╨╗╨╕ ╨▓╨╖╨╜╨╛╤Б╤Л QSEHRA ╨▓ 2022 ╨│╨╛╨┤╤Г ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╗╨╕ 5 450 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (454,17 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨▓ ╨╝╨╡╤Б╤П╤Ж) ╨┤╨╗╤П ╨┐╨╛╨║╤А╤Л╤В╨╕╤П ╤В╨╛╨╗╤М╨║╨╛ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨╕ 11 050 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (920,83 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨▓ ╨╝╨╡╤Б╤П╤Ж) ╨┤╨╗╤П ╨┐╨╛╨║╤А╤Л╤В╨╕╤П ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ ╨╕ ╨┤╨╛╨╝╨╛╤Е╨╛╨╖╤П╨╣╤Б╤В╨▓. ╨Я╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╡ ╨╗╨╕╨╝╨╕╤В╨╛╨▓ ╨┤╨╗╤П ╨║╨░╨╢╨┤╨╛╨│╨╛ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░ ╨▓ ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╨╝╨╛╨╣ ╨▓╨░╨╝╨╕ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╡ ╨╕╨╝╨╡╨╡╤В ╨▓╨░╨╢╨╜╨╛╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨╜╨╛ ╤Б╨▓╤П╨╖╨░╨╜╨╛ ╤Б ╤А╨░╤Б╤В╤Г╤Й╨╕╨╝ ╨▒╤А╨╡╨╝╨╡╨╜╨╡╨╝ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░ ╨▓ ╨┐╨╗╨░╨╜╨╡ ╨┐╨╛╨║╤А╤Л╤В╨╕╤П ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛ ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╤О╤Й╨╕╤Е╤Б╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡.

╨Э╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨░╨╗╤Л╨╡ ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╤П ╤Н╨║╨╛╨╜╨╛╨╝╤П╤В ╨┤╨╡╨╜╤М╨│╨╕ ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╕, ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╤З╨░╤П ╤Б ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╣ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╡╨╣ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╣ (PEO). ╨з╨░╤Б╤В╨╛ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡ PEO ╨┤╨╗╤П ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П ╨╝╨╛╨╢╨╡╤В ╨┤╨░╤В╤М ╨▓╨░╨╝ ╨▒╨╛╨╗╤М╤И╨╡ ╨┐╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓ ╨╕ ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╕╨╡ ╤Б╤В╨░╨▓╨║╨╕.

╨Ъ╨░╨║ ╨▓╨╛╨╖╨╝╨╡╤Б╤В╨╕╤В╤М ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░╨╝ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡

╨Т╨░╤И╨░ ╤Б╤В╤А╤Г╨║╤В╤Г╤А╨░ HRA ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В, ╨║╨░╨║ ╨▓╤Л ╨▓╨╛╨╖╨╝╨╡╤Й╨░╨╡╤В╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡.

1. ╨Т╨╛╨╖╨╝╨╡╤Й╨░╨╣╤В╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝, ╨╡╤Б╨╗╨╕ ╤Г ╨▓╨░╤Б ╨╡╤Б╤В╤М QSEHRA.

╨Т ╤А╨░╨╝╨║╨░╤Е QSEHRA ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╝╨╛╨╢╨╡╤В ╨▓╤Л╨▒╤А╨░╤В╤М ╨╡╨╢╨╡╨╝╨╡╤Б╤П╤З╨╜╤Л╨╣ ╨╗╨╕╨╝╨╕╤В ╨┐╨╛╤Б╨╛╨▒╨╕╨╣ ╨╕╨╗╨╕ ╨╜╨╡ ╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨╛╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨┤╨╡╨╜╨╡╨╢╨╜╨╛╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╨╡ ╨┤╨╗╤П ╨║╨░╨╢╨┤╨╛╨│╨╛ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░. ╨Ю╨▒╤А╨░╤В╨╕╤В╨╡ ╨▓╨╜╨╕╨╝╨░╨╜╨╕╨╡, ╤З╤В╨╛ ╨▓╤Б╨╡ ╤И╤В╨░╤В╨╜╤Л╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╨╛╨╗╤Г╤З╨░╤В╤М ╨╛╨┤╨╕╨╜╨░╨║╨╛╨▓╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┐╨╛╤Б╨╛╨▒╨╕╤П.

╨а╨░╨▒╨╛╤В╨╜╨╕╨║╨╕, ╨┐╨╛╨╗╤Г╤З╨░╤О╤Й╨╕╨╡ ╤Г╤Е╨╛╨┤, ╨▒╤Г╨┤╤Г╤В ╨╜╨░╨┐╤А╤П╨╝╤Г╤О ╨┐╨╗╨░╤В╨╕╤В╤М ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╤Г ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╤Е ╤Г╤Б╨╗╤Г╨│ ╨╕╨╗╨╕ ╤Б╤В╤А╨░╤Е╨╛╨▓╨╛╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╤Б╨╗╨╡ ╤Н╤В╨╛╨│╨╛ ╨╛╨╜╨╕ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╤П╤В ╨┤╨╛╨║╨░╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╛╨┐╨╗╨░╤В╤Л ╤Б╨▓╨╛╨╕╨╝ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤П╨╝, ╨╕ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨▒╤Г╨┤╨╡╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ QSEHRA ╨┤╨╗╤П ╨╕╤Е ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П. ╨Т╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╨╜╨╡ ╨╛╨▒╨╗╨░╨│╨░╨╡╤В╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨╝.

2. ╨Т╨╛╨╖╨╝╨╡╤Й╨░╨╣╤В╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝, ╨╡╤Б╨╗╨╕ ╤Г ╨▓╨░╤Б ╨╡╤Б╤В╤М ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ HRA ╨╕╨╗╨╕ GCHRA.

╨Т HRA, ╨░╤Д╤Д╨╕╨╗╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨╣ ╤Б ╨│╤А╤Г╨┐╨┐╨╛╨╣, ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨▓╤Л╨▒╨╕╤А╨░╤О╤В ╨╡╨╢╨╡╨╝╨╡╤Б╤П╤З╨╜╨╛╨╡ ╨┐╨╛╤Б╨╛╨▒╨╕╨╡ ╨▓ ╨▓╨╕╨┤╨╡ ╨╜╨╡╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╤Л╤Е ╨╜╨░╨╗╨╛╨│╨╛╨╝ ╨┤╨╡╨╜╨╡╨│, ╤З╤В╨╛╨▒╤Л ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╕╤В╤М ╨║╨░╨╢╨┤╨╛╨╝╤Г ╨╖╨░╤З╨╕╤Б╨╗╨╡╨╜╨╜╨╛╨╝╤Г ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╤Г. ╨Ч╨░╤В╨╡╨╝ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨┐╨╛╨║╤Г╨┐╨░╤О╤В ╤В╨╛, ╤З╤В╨╛ ╨╕╨╝ ╨╜╤Г╨╢╨╜╨╛ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨╝╨╡╤Б╤П╤Ж╨░, ╤Б╨╛╤Е╤А╨░╨╜╤П╤П ╤Б╨▓╨╛╨╕ ╨║╨▓╨╕╤В╨░╨╜╤Ж╨╕╨╕ ╨┤╨╗╤П ╨┐╤А╨╛╤Б╨╝╨╛╤В╤А╨░ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╡╨╝. ╨Я╨╛╤Б╨╗╨╡ ╤В╨╛╨│╨╛, ╨║╨░╨║ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б ╨┐╤А╨╛╨▓╨╡╤А╨║╨╕ ╨╖╨░╨▓╨╡╤А╤И╨╡╨╜ ╨╕ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╤Л, ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨▓╨╛╨╖╨╝╨╡╤Й╨░╨╡╤В ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╤Г ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╤Л╨╣ ╨╝╨╡╤Б╤П╤З╨╜╤Л╨╣ ╨╗╨╕╨╝╨╕╤В.

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨▓╤Л╨┐╨╛╨╗╨╜╤П╤О╤В ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Г╤О HRA ╤В╨░╨║ ╨╢╨╡, ╨║╨░╨║ ╨╕ GCHRA. ╨Ъ╨░╨╢╨┤╤Л╨╣ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║ ╨╕╨╝╨╡╨╡╤В ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┤╨╡╨╜╨╡╨│ ╨┤╨╛ ╨▓╤Л╤З╨╡╤В╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨║╨░╨╢╨┤╤Л╨╣ ╨╝╨╡╤Б╤П╤Ж ╨╕ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╨║╨▓╨╕╤В╨░╨╜╤Ж╨╕╨╕ ╨┤╨╗╤П ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨▓ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╤Е HRA ╨╜╨╡╤В ╤А╨╡╨│╤Г╨╗╨╕╤А╤Г╨╡╨╝╤Л╤Е IRS ╨┐╤А╨╡╨┤╨╡╨╗╨╛╨▓ ╨▓╨╖╨╜╨╛╤Б╨╛╨▓, ╨┐╨╛╤Н╤В╨╛╨╝╤Г ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╤Г ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╤Л ╨╗╤О╨▒╤Л╨╡ ╨║╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤Г╨║╨░╨╖╨░╨╜╨╜╤Л╨╡ ╨▓ ╤Б╨┐╨╕╤Б╨║╨░╤Е IRS.

3. ╨Т╨╛╨╖╨╝╨╡╤Й╨░╨╣╤В╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝, ╨╡╤Б╨╗╨╕ ╤Г ╨▓╨░╤Б ╨╡╤Б╤В╤М ICHRA.

╨б ╨┐╨╛╨╝╨╛╤Й╤М╤О ICHRA ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╝╨╛╨│╤Г╤В ╨▓╨╛╨╖╨╝╨╡╤Й╨░╤В╤М ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╨░╨╝ ╨▒╨╡╨╖╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡, ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╨╛╨╡ ╨╜╨░ ╨╛╤В╨║╤А╤Л╤В╨╛╨╝ ╤А╤Л╨╜╨║╨╡. ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╝╨╛╨│╤Г╤В ╨┐╨╛ ╤Б╨▓╨╛╨╡╨╝╤Г ╨▓╤Л╨▒╨╛╤А╤Г ╨┐╨╛╨║╤А╤Л╨▓╨░╤В╤М ╤В╨╛╨╗╤М╨║╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╤Л╨╡ ╨▓╨╖╨╜╨╛╤Б╤Л ╨╕╨╗╨╕ ╤В╨░╨║╨╢╨╡ ╨▓╨╛╨╖╨╝╨╡╤Й╨░╤В╤М ╨┤╤А╤Г╨│╨╕╨╡ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╡ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л. ╨б ICHRA ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨╝╨╛╨╢╨╡╤В ╨┐╨╛ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╤В╤М ╨┐╨╛╤Б╨╛╨▒╨╕╤П ╨┐╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О, ╨╜╨╡ ╨┐╨╛╨┤╨┤╨╡╤А╨╢╨╕╨▓╨░╤П ╨╛╨▒╤Л╤З╨╜╤Л╨╣ ╨┐╨╗╨░╨╜ ╨│╤А╤Г╨┐╨┐╨╛╨▓╨╛╨│╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П.

╨Я╨╛╤Б╨╗╨╡ ╤В╨╛╨│╨╛, ╨║╨░╨║ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║ ╨┐╨╛╨╜╨╡╤Б╨╡╤В ╨▓╨╛╨╖╨╝╨╡╤Й╨░╨╡╨╝╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨╛╨╜ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╕╤В ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╨╡ ╤Б╤З╨╡╤В╨░-╤Д╨░╨║╤В╤Г╤А╤Л, ╨║╨▓╨╕╤В╨░╨╜╤Ж╨╕╨╕ ╨╕╨╗╨╕ ╨┐╨╛╤П╤Б╨╜╨╡╨╜╨╕╤П ╨┐╨╛ ╨╗╤М╨│╨╛╤В╨░╨╝ ╤Б ╨┐╨╛╨┤╤А╨╛╨▒╨╜╤Л╨╝ ╨╛╨┐╨╕╤Б╨░╨╜╨╕╨╡╨╝:

• ╨Э╨░╨╖╨▓╨░╨╜╨╕╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨╛╨╣ ╨┐╤А╨╡╨╝╨╕╨╕, ╨║╨╛╤В╨╛╤А╤Г╤О ╨╛╨╜╨╕ ╨╖╨░╨┐╨╗╨░╤В╨╕╨╗╨╕, ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨║╨╛╤В╨╛╤А╤Г╤О ╨╛╨╜╨╕ ╨┐╨╛╨╗╤Г╤З╨╕╨╗╨╕.
• ╨б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╕╤Е ╤А╨░╤Б╤Е╨╛╨┤╨░
• ╨Ш╨╝╤П ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨░
• ╨Ф╨░╤В╨░ ╨▓╨╛╨╖╨╜╨╕╨║╨╜╨╛╨▓╨╡╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨░

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤М ╨╕╨╗╨╕ ╨╝╨╡╨╜╨╡╨┤╨╢╨╡╤А ICHRA ╨┐╤А╨╛╨▓╨╡╤А╨╕╤В ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤З╤В╨╛╨▒╤Л ╤Г╨▒╨╡╨┤╨╕╤В╤М╤Б╤П, ╤З╤В╨╛ ╨╛╨╜╨╕ ╨┐╨╛╨║╤А╤Л╤В╤Л, ╨╕ ╨▓╨╛╨╖╨╝╨╡╤Б╤В╨╕╤В ╤А╨░╨▒╨╛╤В╨╜╨╕╨║╤Г ╨┐╨╗╨░╤В╨╡╨╢╨╜╤Г╤О ╨▓╨╡╨┤╨╛╨╝╨╛╤Б╤В╤М, ╤З╨╡╨║ ╨╕╨╗╨╕ ╨┐╨╡╤А╨╡╨▓╨╛╨┤.

╨Т╤Б╨╡ FSA, HRA ╨╕ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╨╡ ╤Б╨▒╨╡╤А╨╡╨│╨░╤В╨╡╨╗╤М╨╜╤Л╨╡ ╤Б╤З╨╡╤В╨░ (HSA) ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤О╤В ╨▒╨╡╨╖╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╤Б╨▒╨╡╤А╨╡╨│╨░╤В╨╡╨╗╤М╨╜╤Л╨╡ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╤Л, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨╝╨╛╨│╤Г╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╨┤╨╗╤П ╨╛╨┐╨╗╨░╤В╤Л ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╤Е ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓.

4. ╨Т╨╛╨╖╨╝╨╡╤Й╨░╨╣╤В╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝, ╨╡╤Б╨╗╨╕ ╤Г ╨▓╨░╤Б ╨╡╤Б╤В╤М EBHRA.

HRA ╤Б ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╜╤Л╨╝╨╕ ╨╗╤М╨│╨╛╤В╨░╨╝╨╕ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤П╨╝ ╨╗╤О╨▒╨╛╨│╨╛ ╤А╨░╨╖╨╝╨╡╤А╨░ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╨┤╨╛╨╗╨╗╨░╤А╤Л ╨┤╨╛ ╨▓╤Л╤З╨╡╤В╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨┤╨╗╤П ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╤Е ╨╗╤М╨│╨╛╤В. ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╝╨╛╨│╤Г╤В ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╕╤В╤М ╨╗╨╕╨╝╨╕╤В ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╨┤╨╛ 1800 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ (╨▓ 2023 ╨│╨╛╨┤╤Г ╨╛╨╜ ╨▓╤Л╤А╨░╤Б╤В╨╡╤В ╨┤╨╛ 1950 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓). ╨Я╨╡╤А╨╡╤Е╨╛╨┤╤П╤Й╨╕╨╡ ╤Б╤Г╨╝╨╝╤Л ╨╜╨╡ ╤Г╤З╨╕╤В╤Л╨▓╨░╤О╤В╤Б╤П ╨▓ ╨│╨╛╨┤╨╛╨▓╤Л╤Е ╨╗╨╕╨╝╨╕╤В╨░╤Е, ╨╕ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤В╤М EBHRA ╨╕ ICHRA ╨╛╨┤╨╜╨╛╨╝╤Г ╨╕ ╤В╨╛╨╝╤Г ╨╢╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╤Г.

╨а╨░╨▒╨╛╤В╨╜╨╕╨║ ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╤В ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╡ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╕╨╖ ╤Б╨▓╨╛╨╡╨│╨╛ ╨║╨░╤А╨╝╨░╨╜╨░, ╨░ ╨╖╨░╤В╨╡╨╝ ╨┐╨╛╨┤╨░╨╡╤В ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╕╨╡ ╨╛ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤О.

╨Ъ╨░╨║╨╕╨╡ ╨┐╤А╨░╨▓╨╕╨╗╨░ ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨╛╨▒╨╗╤О╨┤╨░╤В╤М╤Б╤П ╨┐╤А╨╕ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨┐╨╛ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╝╤Г ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤О?

╨е╨╛╤В╤П ACA ╨╜╨╡ ╤А╨╡╨│╤Г╨╗╨╕╤А╤Г╨╡╤В HRA ╨╜╨░╨┐╤А╤П╨╝╤Г╤О, ╨▓╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╤М ╨Ч╨░╨║╨╛╨╜ ╨╛ ╨┐╨╡╨╜╤Б╨╕╨╛╨╜╨╜╨╛╨╝ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓ 1974 ╨│. (ERISA), IRS ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╨┐╤А╨░╨▓╨╕╨╗╨░, ╤З╤В╨╛╨▒╤Л ╨╛╤Б╤В╨░╨▓╨░╤В╤М╤Б╤П ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕. ╨г╨▒╨╡╨┤╨╕╤В╨╡╤Б╤М, ╤З╤В╨╛ ╨▓ ╨▓╨░╤И╨╡╨╝ HRA ╨▓ ╨┐╨╛╤А╤П╨┤╨║╨╡ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╡ ╨┐╤Г╨╜╨║╤В╤Л:

• ╨Ф╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л ╨┐╨╗╨░╨╜╨░: ╨Т ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╨░╤Е ╨┐╨╗╨░╨╜╨░ ╨╛╨┐╨╕╤Б╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨░ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, ╤З╤В╨╛ ╨╛╨╜╨░ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В, ╨░ ╤З╤В╨╛ ╨╜╨╡╤В, ╨╕ ╤З╤В╨╛ ╤В╤А╨╡╨▒╤Г╨╡╤В IRS ╤З╨╡╤А╨╡╨╖ ERISA.
• ╨Ф╨╛╨║╨░╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╤П: ╨Т╤Б╨╡ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╤Л HRA ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤В╤М ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨╜╨░╨┐╤А╤П╨╝╤Г╤О ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨╡ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╨╡ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓.
• ╨Я╤А╨░╨▓╨╕╨╗╨░ ╨╝╨╡╨┤╨╕╤Ж╨╕╨╜╤Б╨║╨╛╨│╨╛ ╨┐╨╗╨░╨╜╨░: ╨Э╨░╨╕╨▒╨╛╨╗╨╡╨╡ ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╨╡╨╜╨╜╤Л╨╡ ╨▓╨░╤А╨╕╨░╨╜╤В╤Л ╨┐╤А╨╛╨│╤А╨░╨╝╨╝ HRA ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╛╨▓╨░╤В╤М ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ ERISA, HIPAA, COBRA ╨╕ ACA.

╨Я╨╗╤О╤Б╤Л ╨╕ ╨╝╨╕╨╜╤Г╤Б╤Л HRA

╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨▓╨╖╨▓╨╡╤Б╨╕╤В╤М ╨▓╤Б╨╡ ┬л╨╖╨░┬╗ ╨╕ ┬л╨┐╤А╨╛╤В╨╕╨▓┬╗ ╤Б╨╛╨╖╨┤╨░╨╜╨╕╤П HRA ╨┤╨╗╤П ╤Б╨▓╨╛╨╕╤Е ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓, ╤З╤В╨╛╨▒╤Л ╤Г╨▒╨╡╨┤╨╕╤В╤М╤Б╤П, ╤З╤В╨╛ ╨╛╨╜╨╕ ╨┐╤А╨╕╨╜╨╕╨╝╨░╤О╤В ╨╜╨░╨╕╨╗╤Г╤З╤И╨╡╨╡ ╤А╨╡╤И╨╡╨╜╨╕╨╡ ╨┤╨╗╤П ╤Б╨▓╨╛╨╡╨╣ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕.

╨Ъ ╨┐╨╗╤О╤Б╨░╨╝ HRA ╨╝╨╛╨╢╨╜╨╛ ╨╛╤В╨╜╨╡╤Б╤В╨╕ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╡:

• HRA ╨┐╨╛╨╝╨╛╨│╨░╤О╤В ╨║╨╛╨╜╤В╤А╨╛╨╗╨╕╤А╨╛╨▓╨░╤В╤М ╤А╨░╤Б╤Е╨╛╨┤╤Л. ╨а╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╤Б╨░╨╝╨╕ ╨▓╤Л╨▒╨╕╤А╨░╤О╤В, ╤Б╨║╨╛╨╗╤М╨║╨╛ ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛ ╨╛╤В╤З╨╕╤Б╨╗╤П╤В╤М ╨▓ HRA.
• ╨Т╨╖╨╜╨╛╤Б╤Л HRA ╨╜╨╡ ╨╛╨▒╨╗╨░╨│╨░╤О╤В╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨╝. ╨Т╨╖╨╜╨╛╤Б╤Л ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╤П ╨╜╨░ 100% ╨╜╨╡ ╨╛╨▒╨╗╨░╨│╨░╤О╤В╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨╝.
• HRA ╨┐╨╛╨╝╨╛╨│╨░╤О╤В ╨╜╨░╨▒╨╕╤А╨░╤В╤М ╤В╨░╨╗╨░╨╜╤В╤Л. HRA тАФ ╤Н╤В╨╛ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╨╛╨╡ ╨┐╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛ ╨┤╨╗╤П ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨╝╨╛╤З╤М ╨▓ ╨╜╨░╨▒╨╛╤А╨╡ ╨┐╨╡╤А╤Б╨╛╨╜╨░╨╗╨░.

╨Ъ ╨╝╨╕╨╜╤Г╤Б╨░╨╝ HRA ╨╝╨╛╨╢╨╜╨╛ ╨╛╤В╨╜╨╡╤Б╤В╨╕ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╡:

• HRA ╨╜╨╡ ╨┐╨╡╤А╨╡╨╜╨╛╤Б╨╕╨╝╤Л. ╨б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╨╡╤А╨╡╨╜╨╡╤Б╤В╨╕ ╨▓╤Л╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╡ ╨╕╨╝ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ╨▓ ╤Б╨╗╤Г╤З╨░╨╡ ╤Г╨▓╨╛╨╗╤М╨╜╨╡╨╜╨╕╤П. ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╨╛╤В╨╝╨╡╤В╨╕╤В╤М ╤Н╤В╨╛ ╨▓ ╨┐╨╕╤Б╤М╨╝╨╡ ╨╛╨▒ ╤Г╨▓╨╛╨╗╤М╨╜╨╡╨╜╨╕╨╕.
• HRA ╨╜╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╕╨╖╨╕╤А╨╛╨▓╨░╨╜╤Л. ╨Э╨╡╤Б╨╝╨╛╤В╤А╤П ╨╜╨░ ╤В╨╛, ╤З╤В╨╛ ╨┐╨╗╨░╨╜╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╛╨▓╨░╤В╤М ╤А╨╡╨║╨╛╨╝╨╡╨╜╨┤╨░╤Ж╨╕╤П╨╝ ERISA, ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╨▒╨╛╨╗╤М╤И╨░╤П ╨│╨╕╨▒╨║╨╛╤Б╤В╤М ╨┐╨╗╨░╨╜╨╛╨▓, ╤З╤В╨╛ ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╕╨▓╨╡╤Б╤В╨╕ ╨║ ╨┐╤Г╤В╨░╨╜╨╕╤Ж╨╡.
• HRA ╨╜╨╡ ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╤П╨╡╤В╤Б╤П ╨╜╨░ ╤Б╨░╨╝╨╛╨╖╨░╨╜╤П╤В╤Л╤Е. ╨Т╨╗╨░╨┤╨╡╨╗╤М╤Ж╤Л ╨╕╨╜╨┤╨╕╨▓╨╕╨┤╤Г╨░╨╗╤М╨╜╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╜╨╡ ╨╕╨╝╨╡╤О╤В ╨┐╤А╨░╨▓╨░ ╨╜╨░ ╨╗╤М╨│╨╛╤В╤Л ╨┐╨╗╨░╨╜╨░.

╨Т╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡ ╨╝╨╛╨╢╨╡╤В ╤Г╨║╤А╨╡╨┐╨╕╤В╤М ╨▓╨░╤И╤Г ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╤О

╨Ъ╨╛╨│╨┤╨░ ╤А╨░╨▒╨╛╤В╨╛╨┤╨░╤В╨╡╨╗╨╕ ╨┤╨╛╨▒╨░╨▓╨╗╤П╤О╤В HRA ╨▓ ╤Б╨▓╨╛╨╣ ╨┐╨░╨║╨╡╤В ╨╗╤М╨│╨╛╤В ╨┤╨╗╤П ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨╛╨▓, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╝╨╛╤З╤М ╤Б ╤А╨░╤Б╤Е╨╛╨┤╨░╨╝╨╕ ╨╜╨░ ╨╖╨┤╤А╨░╨▓╨╛╨╛╤Е╤А╨░╨╜╨╡╨╜╨╕╨╡, ╨╛╨╜╨╕ ╨┐╨╛╨║╨░╨╖╤Л╨▓╨░╤О╤В, ╨╜╨░╤Б╨║╨╛╨╗╤М╨║╨╛ ╤Ж╨╡╨╜╨╜╨░ ╨╕╤Е ╨║╨╛╨╝╨░╨╜╨┤╨░ ╨┤╨╗╤П ╨╕╤В╨╛╨│╨╛╨▓╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕. HRA тАФ ╤Н╤В╨╛ ╨╜╨╡╨┤╨╛╤А╨╛╨│╨╛╨╣ ╨▓╨░╤А╨╕╨░╨╜╤В ╤Б ╨╜╨╕╨╖╨║╨╕╨╝ ╤Г╤А╨╛╨▓╨╜╨╡╨╝ ╤А╨╕╤Б╨║╨░ ╨┤╨╗╤П ╨╝╨░╨╗╤Л╤Е ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╤Е╨╛╤В╤П╤В ╨┐╨╛╤Б╤В╤Г╨┐╨░╤В╤М ╨┐╤А╨░╨▓╨╕╨╗╤М╨╜╨╛ ╤Б╨╛ ╤Б╨▓╨╛╨╕╨╝╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝╨╕ ╨╕ ╤Б╨╛╤Е╤А╨░╨╜╤П╤В╤М ╨╛╤В╨╗╨╕╤З╨╜╤Л╤Е ╤З╨╗╨╡╨╜╨╛╨▓ ╨║╨╛╨╝╨░╨╜╨┤╤Л ╨▓ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╨╛╨╣ ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓╨╡.

╨Ъ╨╕╨╝╨▒╨╡╤А╨╗╨╕ ╨Ы╨╡╨╛╨╜╨░╤А╨┤ ╨▓╨╜╨╡╤Б╨╗╨░ ╤Б╨▓╨╛╨╣ ╨▓╨║╨╗╨░╨┤ ╨▓ ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╤Г ╨╕ ╨╜╨░╨┐╨╕╤Б╨░╨╜╨╕╨╡ ╤Н╤В╨╛╨╣ ╤Б╤В╨░╤В╤М╨╕.