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Form W-2 and Medical Expense Reimbursments (now typically called HRAs)

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Health Reimbursement Arrangements (HRAs) have become popular employee benefits for churches since Congress established them earlier this decade. Medical Expense Reimbursement Accounts were their common predecessor. Amounts paid to a pastor by a church under a properly established and managed HRA or Medical Expense Reimbursement Account are not reported on Form W-2.
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