This sample process flow defines steps for implementing a health reimbursement process at a company. Steps outlined in this document include: the board of directors (BOD)/benefits committee designs and sets up a health reimbursement plan and a high deductible health plan (HDHP); the legal department/legal counsel reviews all documents for compliance with applicable laws/regulations; the company communicates the health reimbursement plan (HRA) and HDHP to employees; the employee completes and submits the required paperwork needed to enroll in the HRA; the enrollment forms are processed by the third-party administrator or human resources (HR); notification of the employee’s eligibility status is sent, via email, to the employee; human resources/third-party administrators set up an HRA for each eligible employee; human resources deposits funds into the HRA; and the employee visits the doctor and incurs a qualified medical expense. This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.