United Benefit Advisors Insight and Analysis Blog

IRS Publishes Proposed Rules on Affordability Safe Harbors and Nondiscrimination for ICHRAs

Posted by: Karen Hsu    Oct 22, 2019 8:32:00 AM

The Internal Revenue Service (IRS) published proposed rules clarifying how the employer shared responsibility provisions and Section 105(h) nondiscrimination rules apply to health reimbursement arrangements (HRAs) and other account-based group health plans that are integrated with individual health insurance coverage or Medicare.

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Topics: HRAs, IRS, compliance recap, Individual Coverage

Tri-Agency Proposed Rule on Health Reimbursement Arrangements

Posted by: Karen Hsu    Nov 1, 2018 1:37:24 PM

The Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, the Departments) released their proposed rule regarding health reimbursement arrangements (HRAs) and other account-based group health plans. The DOL also issued a news release and fact sheet on the proposed rule.

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Topics: HRAs, HRA, Qualified Small Employer HRA, QSE HRA, Compliance Advisor

Regulatory Agencies Propose Expansion of “Excepted Benefits”

Posted by: Linda Rowings    Jan 13, 2014 8:49:00 AM

By Linda Rowings
Chief Compliance Officer
United Benefit Advisors 

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Topics: ACA, HRAs, health care reform, EAPs, Employee Assistance Programs, HIPAA, ERISA, Internal Revenue Code, Group health plans

Making Sense of the New Guidance Around HRAs

Posted by: Bill Olson    Nov 1, 2013 11:49:00 AM

On Sept. 13, 2013, the IRS issued details on permissible health reimbursement arrangements(HRAs), providing some clarification on minimum essential, minimum value and affordable coverage, and addressing payment of individual premiums through an employer-provided plan.

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Topics: compliance, ACA, HRAs, Health Reimbursement Accounts, health care reform, PPACA, HR compliance