What is a Medical Reimbursement Plan (MRP)? A medical reimbursement plan or MRP is an employer-funded health plan that reimburses employees, their spouses, and dependents for certain medical care expenses not covered through any other health plan. An MRP is very similar to an HRA. However, unlike the HRA, an MRP does not establish employee accounts and therefore does not allow participants to carry over unused benefits to subsequent plan years. Plans can be designed for specific benefits such as vision or dental only or they can be very broad in their coverage allowing any items generally allowed by the IRS as deductible.