another way is the hra. hra stands for the health reimbursement account. and that is a stand alone account from which that is administered by the employer, employees can draw down allowable expenses to draw down on that account and the employers can set the terms of what can be covered by that account. and then, unused funds, revert to the employer after 24 months of inactivity. and that one, i will highlight for you in the next slide is going to change with the implementation of the aca. and the third primary option, is the city option. and here there are really two options under that option. and the first is, if a person is eligible for healthy san francisco, and they go into healthy san francisco. and so again this is a program for uninsured individuals to be eligible you have to live in san francisco. and you have to be between the ages of 18 and 64. and you have to have been uninsured for a period of time and have an income limit, but if you are eligible and not be eligible for other publicly subsidized health insurance. and so, if all of those condit

and who have these hras and 23e fung they still have money in these hras at the end of 2013 and what are the options for the employees in terms of using these accounts are regarding their eligibility for federal subsidies. and so, in this little chart, we have tempted to show, sort of what the options are. and so if you have a stand alone hra allocations that remain available to the employees for hours prior to january first of 2014, there are two options, the upper track is that the employee opt out of the hra. and that means that if they opt out, there are two things to note first is that the employee immediately becomes eligible for federal subsidies on coverage california and so if they are in that pool between 138 percent and 400 percent of the federal poverty level, then once they opt out of the hra they become eligible for the federal subsidies and the second thing to note is that if an employee opts out of the hra, before those funds have been available for that full 24-month period that is required, the employer has to make equivalent healthcare expenditures on that employee

and if hras the limited hras that are allowed, are not going to be allowed in san francisco, and the proposal in the faq, which is going to have to go over into a rule making process, i guess for the next few months, is going to limit employers to only credited 20 hours of dollar amounts per week towards an accepted benefits dental, vision, hra which means that other money is going to have to be spent other ways, which is not reimbursable, if it goes to the city mra, where it is a 50 or 60 percent draw down, and it is not 100 percent. but you spend 100 cents on the dollar, when the money goes from your pocket to the city mra. and whether that is the goal and i mean that we went through this battle, two months, or two years ago. and we had a piece of legislation be, or we had some compromised legislation signed by the mayor that created the 24 month rollover but still gave the employees, or the employers the opportunity to select a cost effective method for complying with the city ordinance and we need your help on this matter in the coming months, thank you. >> great. >> thank you ve

another way is the hra. hra stands for the health reimbursement account. and that is a stand alone account from which that is administered

'hrá is. water officials areçó trying to spread the word raj, the drought is on.ntioned, we're at the reservoir and we sho

and he had said, he would have to get rid of all of the hra and that was the only comment tonight and so there is clearly, and there is just so much confusion and i think that we need to go directly to the people affected with these comment and come back. >> how soon until the city's website is updated? because that seems to be a big and, here we are, i mean, the third week in january, the second week in january. >> well, i think that there is not a significant change on this, on the eligibility for the city option, and i think that what was requested. and the eligibility for san francisco for healthy san francisco and the city mra are continued to be the same as they were before, and i think that it just was never really and it was recently pointed out to me that it was never really appropriated described on the website. but it is not changing the programs but improving the language on the website. >> great. >> commissioner dwight? >> i think that the other thing that you know, we will try to bring to our constituents, the small business ss a way to sort of get over the obvious ject