Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to HRAs

Document Excerpt

SUMMARY: This document sets forth proposed regulations to clarify the application of the employer shared responsibility provisions and certain nondiscrimination rules under the Internal
Revenue Code (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. The proposed regulations are intended to facilitate the
adoption of individual coverage HRAs by employers, and taxpayers generally are permitted to rely on the proposed regulations. The proposed regulations would affect employers, employees
and their family members, and plan sponsors.

Link
https://www.federalregister.gov/documents/2019/09/30/2019-20034/application-of-the-employer-shared-responsibility-provisions-and-certain-nondiscrimination-rules-to

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