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Improper Payments Information Act (IPIA)

Requires agencies to distinguish programs and activities susceptible to improper payments each year. They must also estimate the amount of overpayments or underpayments. Each year they report to Congress about steps being taken to reduce improper payments.

Health Reimbursement Account (HRA)

Established benefit plans funded by limitless employer contributions. Current or future health expenses can be paid through this tax-exempt account.