it rolls over and requires that the funds be made available to the employee for 24 sxhos after 24 months, the funding reverts back to the employer. and the average expenditure rate for the hras is about 25 percent and so what this means is particularly for small business and why small businesses may be disproportionately impacted, the small businesss that rely on and so budgeting for the expenditure and it may be costly for a small business in particular. >> the city mra,plan. and they take it back from the account, and the funds are technically available to the individuals. and at termination of employment, that is different, also. and for employee, at the termination of the employment, the funds revert to the employers for the health reimbursement accounts and for the medical reimbursement, they remain available for the employees and they stay in an account with us, as long as the employee is able to and it can access it and as often as they like until it is exhausted. >> the types of there is only one kind of city option mra and after the aca market reforms and this is also another ar