June 21, 2019
Departments Release Final Rule Expanding Permitted Types of HRAs
A new rule, for employers and other plan sponsors, creates two new types of HRAs that employers may offer.
The first, an individual coverage HRA, must be paired with individual market insurance coverage selected by the employee/participant.
The second is an excepted benefit HRA, which can be used to reimburse various types of medical expenses (but not individual market coverage or group coverage).
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