what is an excepted benefit hra 
an excepted benefit hra ebhra is a type of hra that employers can offer in conjunction with a group health plan however the employee is not required to enroll in the group plan in order to be eligible the bottom linequalified small employer health reimbursement arrangements qsehras allow small businesses to help defray their full time workers health costs without providing them with actual insurance as such a qsehra can be an affordable alternative for some businesses and a better than nothing benefit for employees and their families 