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New Final Rules Permit Individual Coverage Health Reimbursement Arrangements
Holland & Knight Link to more items from this source
[Guidance Overview]
July 9, 2019
"In designing an ICHRA, employers can select which types of medical expenses are or are not reimbursable. When designing ICHRAs, employers can elect to limit reimbursements to individual insurance premiums only, or alternatively, could allow for the reimbursement of individual insurance premiums as well as out-of-pocket costs, such as copayments, deductibles or coinsurance. If an employer chooses the latter, however, it will have to satisfy additional requirements in order to comply with nondiscrimination requirements of the Internal Revenue Code[.]"

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