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HRA card The HRA has the most flexibility of any pre-tax account. As the employer, you choose the amount of the benefit, the eligible expenses for reimbursement, and whether to include a rollover provision. (Photo: Shutterstock)

Pre-tax salary withholding plans come in many shapes and sizes. You may even hear them referred to by several different names like cafeteria plans, section 125 plans, or flex plans.

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