True, but keep in mind that other employers are subject to ObamaCare provisions that REQUIRE them to provide medical coverage for their employees (side note: I consider this an even bigger abomination than the individual mandate under ObamaCare). The HRA is an attempt to secure less expensive options than traditional insurance coverage, as I understand it. And if Obamacare gets struck down, which may happen next June, what incentive is there for corporations to fund HRAs for their employees? It's just another expense.
The only incentive they have is the tax code. How quickly people forget that companies offered health insurance long before ObamaCare REQUIRED them to.
The whole system is distorted because medical insurance is THE ONLY form of compensation that an employer can give to an employee that is deductible as a business expense for the employer and yet not taxed as compensation to the employee.