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San Francisco Authorizes Use of HRAs to Satisfy HCSO Spending Requirement
Nixon Peabody LLP Link to more items from this source
[Guidance Overview]
Jan. 2, 2014
"Beginning on January 1, 2014, the [ACA] effectively bans new credits to HRAs unless the HRAs are 'integrated' with other health coverage or are excepted benefits. Preserving the stand-alone HRA option for San Francisco employers, the City of San Francisco will now allow a credit to this type of excepted benefit HRA to satisfy the City's spending requirement for up to 20 hours per week per covered employee. The HRA must provide full reimbursement without restrictions for all excepted benefits that qualify as health care expenditures."

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