Comparing Different Types of HRAs

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.

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