Health Reimbursement Accounts (HRAs)
The IRS, Department of Labor, and Department of Health and Human Services issued final regulations allowing Health Reimbursement Arrangements (HRAs), which are account-based group health plans funded solely by employers, to be integrated with individual health insurance coverage or Medicare if certain conditions are met (called “individual coverage HRAs”). HRAs can also be recognized as excepted benefits.
New blog post today! What is "Income" for Your Business?