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Health reimbursement accounts (HRAs)

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Can a Company's Owners Participate in Its HRA?
[Guidance Overview] Summary of Qualified Small Employer Health Reimbursement Arrangements (QSEHRAS)
2018 Healthcare Trends
[Guidance Overview] IRS Provides Guidance on Qualified Small Employer Health Reimbursement Arrangements
Small Employers Can Help Employees with Individual Health Insurance
QSEHRA Revives Opportunity for Small Business HRAs
[Guidance Overview] IRS Offers Comprehensive Guidance on Small Employer HRAs
[Guidance Overview] QSEHRAs Provided by '21st Century Cures Act' May Not Be a Total Cure
[Guidance Overview] IRS Issues Comprehensive Guidance on QSEHRAs
[Official Guidance] Text of IRS Notice 2017-67: Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs), Interaction with Health Savings Accounts (HSAs) (PDF)
Health Reimbursement Accounts in Limbo After Subsidies Cut
Health Care Order May Open Options for Employers
What If Employees Could Buy Coverage with Tax-Free HRA Contributions?
Can Employees Pay for Cord Blood Storage with an HRA, FSA or HSA?
Can HSA Contributions Continue After an Employee Ceases to Be HSA-Eligible?
Can I Have an HRA and HSA at the Same Time?
HRA Plan Primer: Facts About Qualified Expenses, Taxes and More
Consumer Engagement in Health Care (PDF)
FSA, HRA, and HSA Comparison Chart (PDF)
How Health Savings Accounts Measure Up
Health Reimbursement Arrangements: What You Need to Know About Qualified Expenses, Taxes, and More
[Guidance Overview] QSEHRA: 21st Century Cures Act Creates a New Health Care Plan Option for Small Employers
[Guidance Overview] 21st Century Cures Act Overrules IRS Guidance on HRAs, Enhances Enforcement of Mental Health Parity Act
[Guidance Overview] New Employer Healthcare Plan: Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)
[Guidance Overview] IRS Extends Deadline for Providing Small-Employer QSEHRA Notices
[Official Guidance] Text of IRS Notice 2017-20: Extension of Period for Furnishing Written QSEHRA Notice to Eligible Employees (PDF)
[Opinion] ECFC Letter Requesting Guidance for Qualified Small Employer Health Reimbursement Arrangements Under the 21st Century Cures Act (PDF)
Healthcare Benefits in 2017: What Employers Have to Say
[Official Guidance] Text of IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans, for Use in Preparing 2016 Returns (PDF)
[Guidance Overview] Qualified Small Employer HRAs Face Steep Compliance Path
[Guidance Overview] New HRAs for Small Employers: Some Questions and Answers
Comparison Chart: Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Health Reimbursement Accounts (HRAs) (PDF)
[Guidance Overview] Integration Rules for Family HRAs Addressed in ACA Guidance
Answers to Some Questions about QSEHRAs
Obamacare Repeal Has Begun For Small Firms
[Guidance Overview] 21st Century Cures Act: Qualified Small Employer HRAs
21st Century Cures Act: Welcome Versatility in the Small Group Market
[Guidance Overview] Qualified Small Employer Health Reimbursement Arrangements Available for Small Employers (PDF)
[Guidance Overview] Agency FAQs Address Rules for QSEHRAs, Coverage of Preventive Services
[Official Guidance] Text of Agency FAQs on ACA Implementation, Set 35: Special Enrollment for Group Health Plans, Coverage of Preventive Services, and QSEHRAs (PDF)
[Guidance Overview] Back from the Dead: Premium Reimbursement Arrangements for Small Employers Resurrected by 21st Century Cures Act
The 21st Century Cures Act and What You Need to Know
[Guidance Overview] Holiday Present for Small Employers: HRAs Can Be Used for Reimbursement of Health Insurance Premiums
[Guidance Overview] Small Employers May Resume Offering Premium Reimbursement HRAs to Employees
[Guidance Overview] Small Businesses Can Now Reimburse Employee Medical Expenses
[Guidance Overview] New Law Permits Stand-Alone HRAs for Small Employers
[Guidance Overview] New Law Permits Individual Premium Reimbursement HRAs for Small Employers
[Guidance Overview] Mental Health Parity, Eating Disorders, HIPAA, and HRAs for Small Employers Addressed in 21st Century Cures Act
[Guidance Overview] Small Employer Standalone HRA Allowed by New Law
[Guidance Overview] 21st Century Cures Act Would Give Small Employers Greater Use of HRAs
Congress Passes Legislation Allowing Premium-Reimbursement HRAs Under the ACA
House Passes 21st Century Cures Act with HRA Provisions
[Guidance Overview] New ACA Rules for HRAs, Flex Credits and Opt-Out Payments
Using 401(h) Assets to Pay Retiree HRA Claims
[Opinion] Small Business Health Care Bill Raises Questions
[Guidance Overview] Health Reimbursement Arrangements: Death by a Thousand Cuts (PDF)
HSAs and HRAs: How They're Doing (PDF)
[Guidance Overview] IRS Notice 2015-87 Provides Additional Guidance Issued on Health Reimbursement Arrangements (PDF)
[Guidance Overview] IRS Private Letter Ruling Addresses Elections to Contribute Unused Vacation to Retiree HRA or 401(k) Plan

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