I'm not sure I follow the whole HRA thing, but the nice about keeping money in an HSA (even without the whole "save up receipts to reimburse later" tactic often promoted) is that it can be used for medical expenses later in life once you don't have all these options. Also, if you're convinced you have more than you need for medical purposes, once you reach 65 it can be taken out without penalty (you will pay income taxes) so it's basically like a traditional IRA with a slightly higher withdrawal age, no income limits on deductions, and (if you have it set up right) it also avoids payroll taxes. Pretty good deal all the way around.