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