NFL Collective Bargaining Agreement

Article 62
Gene Upshaw NFL Player Health Reimbursement Account

  • Section 1. Maintenance

    The parties will continue to jointly administer the Gene Upshaw NFL Player Health Reimbursement Account Plan (hereinafter referred to as the “Health Reimbursement Plan” or “Plan”), a Taft-Hartley multiemployer welfare plan, under its current terms, except as amended below. The Health Reimbursement Plan, and any and all future amendments thereto as adopted in accordance with the terms of that Plan, are incorporated by reference and made a part of this Agreement; provided, however, that the terms used in such Plan and the definitions of such terms are applicable only to such Plan, and shall have no applicability to this Agreement unless the context of this Agreement specifically mandates the use of such terms. Such Plan will be continued and maintained in full force and effect during the term of this Agreement. The Plan Year begins on April 1.

  • Section 2. Contributions

    For each of the 2020 through 2030 Plan Years, a contribution shall be made to the Health Reimbursement Plan on behalf of the NFL Clubs based on the actuarial assumptions and methods contained in Appendix O. The unfunded present value of accrued nominal accounts are funded at times selected by the NFL in an amount sufficient to pay reimbursements when they become due. All such contributions are held for the exclusive benefit of Participants and their beneficiaries, and under no circumstances will any assets of the Plan ever revert to, or be used by, a Club, the League, or the NFLPA. Notwithstanding the above, any contribution made by or on behalf of a Club to the Plan due to a mistake of fact or law will be returned to such Club within six months of the determination that such contribution was in error. The return of contributions is limited to that portion of the contribution as to which there was a mistake of fact or law. A returned contribution will not include any earnings attributable to the contribution, but will be reduced by any losses attributable to the contribution. It will be the duty of the fiduciaries of the Health Reimbursement Plan to pursue all available legal remedies in an effort to assure payment of all contributions due under this Agreement. No participant or beneficiary is required to or permitted to contribute, except as may be required by law. The present value of accrued nominal accounts will be determined based on the actuarial assumptions and methods contained in Appendix O.

  • Section 3. Health Reimbursement Accounts

    The parties shall amend Section 3.2 of the HRA Plan, effective April 1, 2020, to provide that the nominal account of an eligible player who earns a Credited Season in a Plan Year will be credited as follows:

    Plan Year(s)Credit to Nominal Account


    The determination by the Retirement Board of the Bert Bell/Pete Rozelle NFL Player Retirement Plan of a player’s Credited Seasons will still be binding on the Plan. A player who is awarded Credited Seasons by the Retirement Board (other than a Credited Season for the 2010 Plan Year) and who thereby (1) becomes eligible to participate in the Plan or (2) becomes eligible for additional credits, will receive retroactive credits to his nominal account as of the end of the Plan Year in which the Retirement Board's Credited Season determination is made. The amount of the retroactive allocation will be determined based on the nominal credit amount in effect for such Credited Season under this Agreement, or the preceding Agreement(s).


    Beginning with the 2020 Plan Year, total credits to an eligible player’s nominal account shall not exceed $450,000. For players whose nominal account reached the maximum nominal account balance determined under the prior Agreement, no additional credits shall be provided for Plan Years before the 2020 Plan Year. However, additional credits to previously capped players shall be provided for Plan Years beginning with the 2020 Plan Year, up to this $450,000 maximum.

  • Section 4. Allocation for Certain Former Players

    The HRA Plan shall be amended to provide an allocation to former players who are alive and not yet age 65 on April 1, 2020, who have at least three Credited Seasons, and who have never had a nominal account in the HRA. The amount of this one-time allocation to the nominal account of players eligible for an allocation under this Section 4 shall be $50,000. The allocation to the nominal account of these former players will be made as of April 1, 2020. A former player receiving an allocation under this Section 4 may submit a claim for reimbursement from the HRA Plan for medical expenses incurred on or after April 1, 2020, if the date of service for such expenses is within 12 months from the date the former player submits a claim for reimbursement.

  • Section 5. Plan Operation in Post-Expiration Years

    After the expiration of this Agreement, the Plan will continue in existence until all nominal accounts have been paid out or forfeited.


    The nominal accounts will not be credited with any earnings or interest except to the extent that, in the sole discretion of the HRA Board, accumulated Plan earnings exceed current expenses and an appropriate reserve.