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has been reversed, and the claim accepted. <br /> 6.6 Deemed Exhaustion. If the Plan fails to adhere to the requirements described in 45 CFR § <br /> 147.136(b)(2), the claimant will be deemed to have exhausted the internal claims and appeals <br /> process as provided in 45 CFR § 147.136(b)(2)(ii)(F), to the extent such regulation applies to the <br /> Plan. <br /> 6.7 External Review. The Plan will provide any applicable external review process that may be <br /> required to be provided by a health reimbursement arrangement under 45 CFR § 147.136, to the <br /> extent such regulation applies to the Plan. <br /> ©2017 Hitesman&Wold,P.A. 20 <br /> Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA) <br />