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Health Reimbursement Arrangement Plans Update

Lorman Education Services

Apr. 2, 2020
Recorded Online
Webcast

Make sure you are in compliance with the new health reimbursement arrangement plan final regulations.

On June 13, 2019, the U.S. Department of the Treasury, Department of Labor, and Department of Health and Human Services issued final regulations which expand the options for employers to fund health insurance for employees.

As of January 1, 2020, any employer may establish an Individual Coverage HRA to provide an unlimited amount of employer funding for a class of employees to purchase individual health insurance coverage on or off an exchange. Also beginning January 1, 2020, employers are able to establish Excepted Benefit HRAs which may be offered in addition to a traditional group health plan to cover the costs of noncovered medical expenses and dental and vision insurance.

This topic will review the benefits of establishing an Individual Coverage HRA or an Excepted Benefit HRA and provide you with what you need to know to establish one or both of them.

Learning Objectives:

  • You will be able to describe the benefits of an Individual Coverage HRA or an Excepted Benefit HRA.
  • You will be able to explain the difference between an HRA, an QSEHRA, an Individual Coverage HRA, and an Excepted Benefit HRA.
  • You will be able to discuss the requirements of an Individual Coverage HRA and an Excepted Benefit HRA.
  • You will be able to identify if establishing an Individual Coverage HRAs and/or Excepted Benefit HRAs is beneficial to your company.

Faculty: Renee Lieux, Of Counsel, McNees Wallace & Nurick LLC

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