Business owners have more options than ever when it comes to health insurance for themselves and their employees. Gone are the days of the rigid, expensive, one-size-fits-all group plan. With health reimbursement arrangements, or HRAs, you can offer your employees flexible, customizable, tax-free reimbursements for health insurance. In many cases, owners can participate as well. Your eligibility depends on how your business is set up. Can s-corp shareholders participate in an HRA? Let’s find out!