Implementing a health reimbursement arrangement (HRA) can be difficult for employers because there are many plan design rules for these accounts. This Compliance Overview compares key features for the different types of HRAs, including individual coverage HRAs (ICHRAs), excepted benefit HRAs (EBHRAs), retiree-only HRAs and traditional HRAs that are integrated with the employer's group health plan.
On June 13, 2019, a final rule was issued that expands the usability of HRAs. This video provides an overview of key changes included in the final rule.
The proposed rule would allow HRAs to be integrated with individual insurance policies. The rule would also allow
employers to offer an excepted benefit HRA with traditional group coverage. Specific requirements would apply to both types of HRAs.
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From compliance questions to "what is this?" definitions, this library can help answer your benefits-related questions. Search by category.