Can An Integrated HRA Plan Reimburse Deductibles?

One of my C Corporation clients is purchasing group health insurance. Could an HRA be integrated with the plan to reimburse the employees for a high deductible? I presume yes as long as the minimum value required method is used. Also, I presume it’s tax-free to the employee and deductible to the employer? I couldn’t find anything in 2013-54 that states otherwise. Can An Integrated HRA Plan Reimburse Deductibles?

Are Employer Gifts To Family Members Taxable?

Our client received a 1099-MISC form with Box 3 (other income) completed from their deceased son’s employer in the amount of $11,000 as a “gift” to cover for funeral expenses. Is this considered IRD? Are employer gifts to family members taxable? Do we show this amount on line 21 as other income, and back it out on the same line? Attach a statement?