Specifications include, but are not limited to: The post-Medicare HRA is intended to be used for qualified HRA expenses including those expenses that are determined to be an eligible HRA expense by the IRS Code Section 213(d) as well as to pay premiums for any qualified health plan. Qualified HRA expenses include out-of-pocket expenses in connection with the retiree’s medical benefits, such as: • Deductibles; • Coinsurance and copayments; • Premiums for any qualified health plan (e.g., Medicare Parts B and D, Medicare Advantage plans, Medigap policies and other health care coverage such as dental, vision or hearing); • Over-the-counter medications obtained with a prescription; • Cost of services that insurance may not cover; and • Other health care related expenses