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Are Individual Coverage HRAs a Potential Alternative to Traditional Group Health Plan Coverage?
Porter Wright Morris & Arthur LLP Link to more items from this source
[Guidance Overview]
July 12, 2019
"Individual coverage HRAs may be more cost-effective and may also provide employers with predictability and control because employers set the approximate maximum expense for the HRA amount each year. And, if the employer completely eliminates the traditional group health plan, the employer would no longer be required to administer a complicated group health plan."

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