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.
Topics: HRAs, IRS, compliance recap, Individual Coverage
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.
Topics: HRAs, HRA, Qualified Small Employer HRA, QSE HRA, Compliance Advisor
By Linda Rowings
Chief Compliance Officer
United Benefit Advisors
Topics: ACA, HRAs, health care reform, EAPs, Employee Assistance Programs, HIPAA, ERISA, Internal Revenue Code, Group health plans
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.
Topics: compliance, ACA, HRAs, Health Reimbursement Accounts, health care reform, PPACA, HR compliance