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Digging Into the New HRA Regs: ERISA Implications
Proskauer Link to more items from this source
[Guidance Overview]
July 16, 2019
"In order to qualify for the safe harbor [exemption from ERISA] for individual insurance coverage, all of the following conditions must be satisfied: [1] The purchase of any individual health insurance coverage is completely voluntary for employees.... [2] The employer, employee organization, or other plan sponsor does not select or endorse any particular issuer or insurance coverage.... [3] Reimbursement for non-group health insurance premiums is limited solely to individual health insurance coverage ... [4] The employer, employee organization, or other plan sponsor receives no consideration in the form of cash or otherwise in connection with the employee's selection or renewal of any individual health insurance coverage.... [5] Each plan participant is notified annually that the individual health insurance coverage is not subject to ERISA."

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