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How Health Reimbursement Agreements (HRAs) Help Employers Expand Coverage Options for Their Employees
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] Link to more items from this source
[Guidance Overview]
Sept. 27, 2019

"[CMS has] designed a downloadable tool [XLSM file] to help employers decide whether to offer an individual coverage HRA.... The tool provides specific rate information for the least expensive plan in a certain category (the 'lowest cost silver plan') based on an eligible employee's age and geography. Employers can use this tool in deciding the funding level for an individual coverage HRA.... [L]arge employers ... can use this tool to determine whether their offer of coverage through an individual coverage HRA would be considered affordable based on standards established in the new HRA rules."

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