Which of the following statements about high-deductible health plans with a health reimbursement account (HRA) is true? the HRA is funded by contributions from both employees and employers an employee can use the funds in the HRA to cover any type of out-of-pocket medical expense incurred by the employee employees retain any funds in the HRA if their employment ends (i.e., the account is "portable") contributions made to an HRA by an employer on behalf of an employee are not taxable as income the employee