A MERP (Medical Expense Reimbursement Plan) is a type of HRA; the term usually describes a specific strategy (using an HRA to self-fund part of a high-deductible group plan), not a different account. All MERPs are HRAs, but not all HRAs are MERPs.
MERPs
Medical Expense Reimbursement Plans (MERPs) are a type of Health Reimbursement Arrangement (HRA) that allow employers to self-fund a portion of employees’ out-of-pocket medical costs, often to offset high deductibles. These FAQs explain how MERPs work, when to use them, and how they can be paired with traditional or high-deductible group health plans.