Affordable Care Act, HRA, Qualified Small Employer Health Reimbursement Plan (QSEHRAs)

Health Reimbursement Arrangements: An Option for Small Employers

Holland & Knight LLP on 3/28/2024

Though the employer shared responsibility provisions of the Patient Protection and Affordable Care Act (PPACA) do not apply to small employers (generally, employers with fewer than 50 full-time equivalent employees), many...more

Post-Dobbs Abortion-Related Travel Benefits: Surveying Employers’ Options

Mintz - Employment Viewpoints on 7/14/2022

In a previous post, we reported on the Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization which reversed Roe v. Wade, and renders a woman’s right to make decisions regarding, and seek medical treatment...more

Treasury Department and IRS Proposed Individual Coverage HRA Affordability Safe Harbors

Mintz - Employment Viewpoints on 11/11/2019

As we previously reported, on June 13, the Departments of Health and Human Services, Labor, and the Treasury (collectively, the “Departments”) issued a coordinated set of final regulations (“final rules”) permitting employers...more

New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate

Proskauer - Employee Benefits & Executive... on 10/29/2019

On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of individual coverage health reimbursement arrangements (or “ICHRAs”). These proposed...more

Zombie Benefits Part II: Health Reimbursement Arrangements (“HRAs”) Are Back From the Dead

Snell & Wilmer on 9/11/2019

As reported in our November 7, 2018 SW Benefits Blog Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?, the Departments of Health and Human Services, Labor, and Treasury (the “Agencies”)...more

A New Day for the HRA

McDermott Will & Emery on 7/30/2019

The Departments of Labor, Treasury, and Health and Human Services have released final rules removing the prohibition on pairing HRAs with individual health policies. The final rules also allow certain HRAs and other...more

Digging into the New HRA Regulations, Part 3 – Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs

Proskauer - Employee Benefits & Executive... on 7/19/2019

As part of our ongoing series on the final regulations expanding the availability of health reimbursement accounts (“HRAs”), we discussed the newly-created Individual Coverage HRAs, which generally allow for employers to...more

New HRA Rules: What Employers Need to Know

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/17/2019

Starting in 2020, employers will be able to offer health reimbursement arrangements (HRAs) that work in conjunction with individual coverage or Medicare without running afoul of the Affordable Care Act’s (ACA) market reform...more

What the HRA is going on with HRAs?

Burr & Forman on 7/11/2019

On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations fulfill the Trump administration’s...more

Agencies Issue Final Regulations Expanding Access to Health Reimbursement Arrangements

Mintz - Employment Viewpoints on 7/11/2019

On June 13, 2019, the Department of Health and Human Services (HHS), the Department of Labor (DOL), the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) (collectively, the “Departments”)...more

New Health Reimbursement Options Available for Employers of any Size

Poyner Spruill LLP on 7/2/2019

One potentially unintended consequence of the Affordable Care Act (ACA) was the demise of the average health reimbursement account (HRA). Such benefits were seen to violate the ACA prohibitions on annual and lifetime limits,...more

Final Regulations Permit Employers to Reimburse an Employee’s Costs for the Purchase of an Individual Health Insurance Policy

Foley & Lardner LLP on 6/27/2019

Effective January 1, 2020, employers may put aside pre-tax funds into a health reimbursement arrangement (“HRA”) that can be used by an employee to pay for premiums and other out-of-pocket costs related to the purchase of an...more

Digging into the New HRA Regulations Part 1 – Individual Coverage HRAs

Proskauer - Employee Benefits & Executive... on 6/24/2019

As discussed in our June 18th blog entry, the Departments of Labor, Health and Human Services, and Treasury (collectively, the “Departments”) recently released final regulations expanding the use of health reimbursement...more

The Proposed Expansion of Health Reimbursement Arrangements: Is This a Game Changer for Employers?

Epstein Becker & Green on 1/10/2019

On October 22, 2018, in perhaps the most significant guidance resulting from President Trump’s 2017 Executive Order 13813, “Promoting Healthcare Choice and Competition Across the United States” (“2017 Executive Order”), the...more

IRS Opens Discussion On Broadening The Use Of HRAs

Laner Muchin, Ltd. on 12/19/2018

In October 2018, the Departments of Treasury, Labor, and Health and Human Services issued proposed regulations expanding the availability of Health Reimbursement Arrangements (HRAs) by eliminating a prohibition on integrating...more

Agencies Propose Regulations Expanding Access to Health Reimbursement Arrangements

Mintz - Employment Viewpoints on 12/13/2018

Health Reimbursement Arrangements (or “HRAs”) are employer-funded, account-based group health plans, which are used to reimburse certain medical expenses incurred by eligible employees, their spouses, and their dependents....more

Proposed Regulations Would Permit Employers to Reimburse an Employee’s Premium Costs for a Health Insurance Policy Purchased in...

Foley & Lardner LLP on 11/14/2018

Takeaway Message: Except in limited circumstances, current regulatory guidance prohibits an employer from maintaining a health reimbursement arrangement (HRA) that reimburses the cost of premiums for individual health...more

Patient Protection and Affordable Care Act (PPACA) › Health Reimbursement Account › Qualified Small Employer Health Reimbursement Plan (QSEHRAs)

Health Reimbursement Arrangements: An Option for Small Employers

Post-Dobbs Abortion-Related Travel Benefits: Surveying Employers’ Options

Treasury Department and IRS Proposed Individual Coverage HRA Affordability Safe Harbors

New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate

Zombie Benefits Part II: Health Reimbursement Arrangements (“HRAs”) Are Back From the Dead

A New Day for the HRA

Digging into the New HRA Regulations, Part 3 – Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs

New HRA Rules: What Employers Need to Know

What the HRA is going on with HRAs?

Agencies Issue Final Regulations Expanding Access to Health Reimbursement Arrangements

New Health Reimbursement Options Available for Employers of any Size

Final Regulations Permit Employers to Reimburse an Employee’s Costs for the Purchase of an Individual Health Insurance Policy

Digging into the New HRA Regulations Part 1 – Individual Coverage HRAs

The Proposed Expansion of Health Reimbursement Arrangements: Is This a Game Changer for Employers?

IRS Opens Discussion On Broadening The Use Of HRAs

Agencies Propose Regulations Expanding Access to Health Reimbursement Arrangements

Proposed Regulations Would Permit Employers to Reimburse an Employee’s Premium Costs for a Health Insurance Policy Purchased in...

Zombie Benefits – Are Health Reimbursements Arrangements (“HRAs”) Back From the Dead?

Proposed Rule Aims to Resurrect Health Reimbursement Arrangements

An Employer’s Guide to Proposed Regulations Expanding HRAs

ERISA Newsletter - First Quarter 2017

Notice Requirement for Small Employer HRAs Delayed Pending Regulations

Curing What Ails You – Relief for Small Employer HRAs

Small Employers Can Ring In The New Year With A Brand New Health Reimbursement Arrangement Benefit

Employment and Benefits Advisory: 2017 Reminders and Developments

Patient Protection and Affordable Care Act (PPACA) › Health Reimbursement Account › Qualified Small Employer Health Reimbursement Plan (QSEHRAs)

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