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Expanded Usability of HRAs Under the Proposed Rule
Faegre Drinker Link to more items from this source
[Guidance Overview]
Nov. 7, 2018

"Integrated HRAs may be particularly attractive to small employers who are not required to offer coverage under the employer mandate but who wish to provide workers with health care coverage as a means of attracting talent and retaining employees.... Under the Proposed Rule, an employer would not be permitted to offer both an Integrated HRA and an Excepted Benefit HRA to the same employee, but an employer could offer one of these HRA arrangements to one class of employees and the other HRA arrangement to a different class of employees."

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