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Proposed Legislation Would Kill Obamacare's HRA Restrictions for Some
HR Benefits Alert 
Dec. 30, 2014
"The Small Business Health Relief Act of 2014 would exempt stand-alone HRAs offered by small businesses from the current Obamacare regs prohibiting [stand-alone HRAs].... [S]mall employers (those with 49 or fewer employees) could: [1] use pre-tax dollars to give workers a defined contribution; [2] allow employees to use those pre-tax funds in an HRA to purchase healthcare coverage on the individual market and for qualified out-of-pocket medical expenses, and [3] avoid financial penalties for providing these types of funds to employees."
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