| Is it possible to have both an HRA and an HSA?
As such, an individual may have have both types of accounts, but there are some conditions or restrictions that need be considered. These are as follows:
1. Per the current tax code, it appears that a "General Health Reimbursement Arrangements (HRAs) will probably make you ineligible to participate for an HSA."
2. In cases where your employer offers a “limited purpose” (limited to dental, vision or preventive care) or “post-deductible” (pay for medical expenses after the plan deductible is met) HRA, in these cases you would be be eligible to participate for an HSA.
3. In cases where your employer contributes to an HRA that can only be used when you retire, you would be eligible to participate for an HSA. | 
