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A Health Reimbursement Account , formally a Health Reimbursement Arrangement HRA ,  is a type of US employer-funded health benefit plan that reimburses employees for out-of-pocket medical expenses and, in limited cases, to pay for health insurance plan premiums. An HRA is not truly an account, since it does not place funds under a separate legal title. Instead, it is an agreement under which the employee can submit qualified health expenses to the employer for reimbursement. Following implementation of the Affordable Care Act , HRAs must be integrated with a qualified employer-sponsored group health insurance plan to avoid excise tax penalties.
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She was also a member of the Black family , an old wizarding family and one of the Sacred Twenty-Eight. Walburga lived in Grimmauld Place starting at an unknown point in her life, presumably after she married her second cousin Orion. She died in , but her portrait still remains at 12 Grimmauld Place. Walburga's portrait makes anyone not in the pure-blood elite quite uncomfortable in her home, by constantly shouting insults and epithets at them.
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