"An ICHRA is an HRA integrated with individual health insurance coverage or Medicare. Beginning on January 1, 2020, employers can provide ICHRAs that employees can use to purchase individual health insurance coverage.... The proposed regulations clarify that an offer made by an ALE to a full-time employee to participate in an ICHRA will be treated as an offer of minimum essential coverage (MEC) for purposes of avoiding the penalty under Code Section 4980H(a).... The proposed regulations also explain that an employer can avoid the employer shared responsibility penalty under Code Section 4980H(b) by using ICHRAs that are considered 'affordable' and provide minimum value."  MORE >>