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January 13, 2021 logo logo
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[Official Guidance]

Text of IRS Final Regs: Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated with Individual Health Insurance Coverage or Medicare (PDF)

78 pages. "This document sets forth final regulations to clarify the application of the employer shared responsibility provisions and certain nondiscrimination rules under the Internal Revenue Code to health reimbursement arrangements (HRAs) and other account-based group health plans integrated with individual health insurance coverage or Medicare (individual coverage HRAs), and to provide certain safe harbors with respect to the application of those provisions to individual coverage HRAs.... Taking into account the comments received in response to the proposed regulations, the Treasury Department and the IRS issue [these] regulations under sections 4980H and 105 to clarify the application of those sections to individual coverage HRAs and to provide related safe harbors to ease the administrative burdens of avoiding liability under section 4980H and avoiding income inclusion under section 105(h). The final regulations do not include any changes to the final integration regulations or the final PTC regulations. The Treasury Department and the IRS note that, while the safe harbors provided under the final regulations are voluntary, the taxpayer, not the IRS, is responsible for determining whether a safe harbor is applicable and for ensuring that the use of a safe harbor is properly reported." Icon to read more

Internal Revenue Service [IRS], Inc.
56 Creeksong Road
Whittier, North Carolina 28789
(407) 644-4146

Lois Baker, J.D., President
David Rhett Baker, J.D., Editor and Publisher
Holly Horton, Business Manager

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