Several bargaining units and management group of Multnomah County currently participate in semi-monthly contributions to their VEBA accounts. Participating groups are: Non-represented, Local 48, Local 701, Deputy Sheriffs, Civil Deputies, Corrections Deputies, Physicians and FOPPO. Contributions are not allowed on an individual basis. Additional information on HRA VEBA can be found at

Health reimbursement arrangement (HRA) is a type of health plan that reimburses out-of-pocket health care expenses incurred by you (employee), your spouse or your dependent children. The HRA VEBA plan is offered by the non-profit HRA VEBA trust and has been adopted by many governmental employers in WA, OR and ID.

Voluntary employees’ beneficiary association (VEBA) is authorized by Internal Revenue Code 501 (c)(9). VEBA funds are completely tax-free, including contributions, earnings and claims withdrawals. Contributions are not reported on your W-2 or Form 1099. Unused funds carry over from year to year.

The participating bargaining units/employee groups have negotiated their own specific contribution structure which may include a portion of hourly wage, salary, and/or vacation payout at employment termination. Your account is always 100% vested, which means the funds are available as soon as they are deposited. Funds you do not withdraw in the current year will continue to be available in the future for reimbursement of qualified expenses until ultimately paid out to you and/or your dependents. Participation is a negotiated benefit. This is not a voluntary program, each member of the bargaining unit or employee group participates in the program at the same level. Members of groups not listed above are not eligible to participate. Please contact the Employee Benefits Office if you have more questions, or are unsure of your eligibility for this program.

HRA VEBA Enrollment Form (pdf)

HRA VEBA Plan Participant Enrollment Kit (pdf)

HRA VEBA Fund overview 063017 (105.03 KB)