"Under the new regulations (which go beyond the 'QSEHRAs' that were provided for under the 21st Century Cures Act for small employers), an employer, regardless of size, can now help employees pay for individual health insurance coverage that the employee obtains either through an [ACA]-compliant State Exchange or outside the Exchange.... [An] 'Excepted Benefit HRA' ... may be an option for an employer that wishes to make a higher contribution than can otherwise be made on behalf of an employee under a health flexible spending account, and it allows for the rollover of unused funds from year to year."

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