December 29, 2016

The details behind the newest HRA

Employee Benefit Adviser

When adopted in 2010, the Affordable Care Act generally provided that group health plans had to satisfy certain market reforms, including a prohibition on annual limits and a requirement to offer preventive services with no cost sharing. When interpreting this rule, the IRS and DOL effectively closed the door on many common arrangements, particularly for smaller or emerging employers. One such arrangement was the reimbursement of non-employer sponsored coverage, also known as an employer payment plan arrangement.

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