There are more options than ever for small business owners looking to provide health insurance for themselves and their employees. With health reimbursement arrangements (HRAs), you can offer your employees flexible, customizable, tax-free reimbursements for health insurance. In many cases, owners can participate as well. Notice we said “in many cases.” Can a small business owner participate in an HRA? It depends! Your eligibility depends on how the plan and business are set up. Let’s walk through it.