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Health reimbursement accounts (HRAs)

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[Guidance Overview] Digging Into the New HRA Regs: ERISA Implications
[Guidance Overview] New Regs Expand Use of Health Reimbursement Arrangements
New HRA Regs Spark Controversy
[Guidance Overview] Are Individual Coverage HRAs a Potential Alternative to Traditional Group Health Plan Coverage?
[Guidance Overview] Individual Coverage HRA: A New Tool to Contain Employer Healthcare Costs
Final Rules Expand Availability of HRAs (PDF)
[Guidance Overview] Agencies Issue Final Regs Expanding Access to Health Reimbursement Arrangements
[Guidance Overview] New Final Rules Permit Individual Coverage Health Reimbursement Arrangements
[Guidance Overview] Final HRA Regs Offer New Option to Fund Student Employee Health Coverage
[Guidance Overview] A New Era of HRAs Begins in 2020
[Guidance Overview] Joint Effort Leads to New Health Reimbursement Arrangement Guidance
[Guidance Overview] Departments Issue Final Rules on Health Reimbursement Arrangements
[Guidance Overview] New Rules Regarding Account-Based Group Health Plans Could Have Some Employers Cheering
[Guidance Overview] Final Rule Permits Employers to Offer Individual Coverage HRAs
What Are the New Health Reimbursement Account Rules?
[Guidance Overview] The New HRA Regs: Individual Coverage HRAs
Final Regs Permit Individual Coverage HRAs in 2020
[Guidance Overview] Final Rules Issued for Individual Coverage HRAs
[Guidance Overview] Agencies Expand HRA Availability to Provide Coverage
[Guidance Overview] Final Rules Impose Requirements on Employers Reimbursing for Individual Coverage
[Opinion] Trump Administration Gets Smart on Pre-Existing Conditions
Final Rules Ease Restrictions on Health Reimbursement Arrangements
[Opinion] Trump's Expansion of Health Reimbursement Accounts Improves Health Care Choices
Final Rule on Health Reimbursement Arrangements Could Shake Up Markets
HHS Final HRA Rule: Similar to the Proposed But Some Notable Changes
New Final Rule Lets Employees Use HRAs to Buy Health Insurance
[Official Guidance] Text of Final Regs: Health Reimbursement Arrangements and Other Account-Based Group Health Plans
[Official Guidance] Text of Individual Coverage HRA Model Attestations (PDF)
[Official Guidance] Text of Individual Coverage HRA Model Notice, with Instructions (PDF)
[Official Guidance] Text of Agency FAQs: Individual Coverage and Excepted Benefit Health Reimbursement Arrangements (PDF)
[Guidance Overview] HHS, DOL and Treasury Expand Access to Quality, Affordable Health Coverage Through Health Reimbursement Arrangements
[Opinion] ECFC Comment Letter to EEOC on Proposed Overtime Pay Regs under FLSA (PDF)
Small Businesses Increased Average QSEHRA Contributions in 2018
Bills Now in House and Senate to Allow Reimbursement for OTC Drug Expenses
[Guidance Overview] The Impact of Individual Coverage HRAs on PTC Eligibility and the Employer Shared Responsibility Mandate (PDF)
[Guidance Overview] Is the Proposed Expansion of HRAs a Game Changer for Employers? (PDF)
Recently Proposed Excepted Benefit HRA Rules Offer Limited Relief
[Guidance Overview] Is the Proposed Expansion of Health Reimbursement Arrangements a Game Changer for Employers?
[Opinion] American Benefits Council Comment Letter to IRS on Proposed Regs for HRAs and Other Account-Based Group Health Plans
[Opinion] ECFC Comment Letter to HHS, IRS and DOL on Health Reimbursement Arrangements and Other Account-Based Group Health Plans (PDF)
Five Ways Small Organizations Can Provide Better Health Benefits To Employees
[Opinion] Effects of Weakening Safeguards in the Administration's Health Reimbursement Arrangement Proposal
Are Medicare Part D Disclosure Notices Required for an HRA or Health FSA?
[Opinion] Partnership for Employer-Sponsored Coverage Comment Letter to Agencies on Proposed Rules to Expand HRAs (PDF)
[Guidance Overview] HRA Expansion: An In-Depth Look at the Proposed Rule
[Guidance Overview] Guidance on Integrating Proposed HRA Rule with Employer Mandate
[Guidance Overview] Agencies Propose HRA Expansion
[Opinion] Evaluating the Administration's Health Reimbursement Arrangement Proposal
[Guidance Overview] Departments Propose Expanding Employers' HRA Options
Proposed Rules Would Expand Access to HRAs (PDF)
[Guidance Overview] IRS Begins Discussing HRAs, the ACA Employer Mandate, and Nondiscrimination
[Guidance Overview] New IRS and Treasury Guidance on Safe Harbors for HRAs
[Opinion] The Tortuous History of HRAs: What Does the Future Hold?
[Guidance Overview] IRS Requests Comments on Application of Employer Shared Responsibility and Nondiscrimination Requirements to Individual Coverage HRAs
Employer Options for Health Insurance May Expand with New HRA Rules
New Proposed Regs Would Expand HRAs (PDF)
[Guidance Overview] Proposed Rule Expands HRA Usage and Forecasts Safe Harbors for ACA Employer Mandate Compliance
[Official Guidance] Text of IRS Notice 2018-88: Section 4980H -- Shared Responsibility for Employers Regarding Health Coverage, and Section 105 -- Amounts Received Under Accident and Health Plans (PDF)
IRS Updates Health and Fringe Benefit Plan Limits
IRS Announces Benefit Plan Limits for 2019 (PDF)
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