The HRA is not "affordable" because it is not a Health Plan. It is how an employer can participate in helping employees with health care costs or health coverage costs. Health Reimbursement Arrangement.

https://www.irs.gov/pub/irs-pdf/iw2w3.pdf

Explains the value reported isn't the same as Received, but Qualified to receive. It also explains: "Although a part of the permitted benefit is a taxable reimbursement, that does not change the amount you report in box 12 with code FF."

So, you need to find out everything that applies.