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New HRA Regs: Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs
Proskauer Link to more items from this source
[Guidance Overview]
July 19, 2019
"[T]he new Individual Coverage HRA is a group health plan subject to ERISA and the [ACA].... The final HRA regulations contain very little substantive guidance regarding the impact that Individual Coverage HRAs will have on employer mandate compliance."

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