Affordable Care Act, HRA

Health Reimbursement Arrangements: An Option for Small Employers

Holland & Knight LLP on 3/28/2024

Though the employer shared responsibility provisions of the Patient Protection and Affordable Care Act (PPACA) do not apply to small employers (generally, employers with fewer than 50 full-time equivalent employees), many...more

Self-Insured Health Plans: Adjusted PCORI Fee Announced for 2024

Jackson Lewis P.C. on 11/17/2023

As discussed in a previous blog, the Patient-Centered Outcomes Research Institute (PCORI) is an independent nonprofit research organization that funds comparative clinical research, among other things. PCORI is funded through...more

Compliance Alert: Reminder PCORI Fees Due By July 31, 2023

Woodruff Sawyer on 6/22/2023

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2023 deadline for paying fees that fund the Patient-Centered Outcomes...more

1095-C Codes for the 2022 Tax Year

Trusaic on 1/10/2023

The arrival of a new year marks the time to begin preparing annual 1095-C filings with the IRS and select state governments. Fortunately for employers, there aren’t any new 1095-C codes for the 2022 tax year. Still, with...more

Most Frequently Asked Questions Heading into the 2023 ACA Reporting Season

Trusaic on 12/9/2022

We recently held a webinar regarding changes pertinent to the 2023 ACA reporting season. After receiving numerous questions from attendees during the event, we thought it best to compile them and share them for your reference...more

Self-Insured Health Plans: August 1st PCORI Fee Due Date is Rapidly Approaching

Jackson Lewis P.C. on 7/15/2022

The Patient-Centered Outcomes Research Institute (“PCORI”) is an independent nonprofit research organization that funds comparative clinical research, among other things. PCORI is funded through annual fees — provided for in...more

Post-Dobbs Abortion-Related Travel Benefits: Surveying Employers’ Options

Mintz - Employment Viewpoints on 7/14/2022

In a previous post, we reported on the Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization which reversed Roe v. Wade, and renders a woman’s right to make decisions regarding, and seek medical treatment...more

Could new Individual Coverage HRAs replace your group health plan?

Bricker Graydon LLP on 2/7/2020

Employers and employees are continually feeling the pinch of rising health care costs. 2020 provides a potentially better approach to consider: Individual Coverage Health Reimbursement Arrangements (ICHRAs)....more

Safe Harbors for Offering Health Coverage via an Individual Coverage Health Reimbursement Arrangement

Foley & Lardner LLP on 1/24/2020

The Internal Revenue Service (“IRS”) released final regulations... that permit employers to set aside pre-tax funds into health reimbursement arrangements (“HRAs”) that can be used by employees to pay for premiums and other...more

Health Plan Sponsors Welcome Repeal of Cadillac Tax: Opportunities and Uncertainty Lie Ahead – SECURE Act Series

Epstein Becker & Green on 1/20/2020

Sponsors of health plans have long known that the only constant in life is change. In 2020, that is surely to remain true....more

Many New Changes And Offerings Impacting Employee Benefit Plans In 2020

Laner Muchin, Ltd. on 12/27/2019

A number of changes and new legislation will be impacting your company’s employee benefit plans in 2020. Here is a summary of the highlights of what is to come in the new year....more

December 2019 Client Advisory

Verrill on 12/18/2019

This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for employers and plan...more

Treasury Department and IRS Proposed Individual Coverage HRA Affordability Safe Harbors

Mintz - Employment Viewpoints on 11/11/2019

As we previously reported, on June 13, the Departments of Health and Human Services, Labor, and the Treasury (collectively, the “Departments”) issued a coordinated set of final regulations (“final rules”) permitting employers...more

Planning for 2020: Expanded HRA Options for Employers under the Final HRA Regulations

Patterson Belknap Webb & Tyler LLP on 11/5/2019

The Departments of Labor, Health and Human Services and Treasury (the “Agencies”) recently released final regulations1 that create new opportunities for employers to provide health reimbursement arrangements (“HRAs”) to...more

New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate

Proskauer - Employee Benefits & Executive... on 10/29/2019

On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of individual coverage health reimbursement arrangements (or “ICHRAs”). These proposed...more

Proposed Regulations Provide Additional Guidance on Individual Coverage HRAs

Ballard Spahr LLP on 10/17/2019

The U.S. Department of the Treasury has issued proposed regulations addressing how individual coverage health reimbursement arrangements (ICHRAs) can comply with the Employer Shared Responsibility Payments (ESRP) requirements...more

Health Reimbursement Arrangement Update

Williams Mullen on 9/18/2019

On this episode of Williams Mullen's Benefits Companion, Brydon DeWitt reviews the final health reimbursement regulations that go into effect on January 1, 2020....more

Zombie Benefits Part II: Health Reimbursement Arrangements (“HRAs”) Are Back From the Dead

Snell & Wilmer on 9/11/2019

As reported in our November 7, 2018 SW Benefits Blog Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?, the Departments of Health and Human Services, Labor, and Treasury (the “Agencies”)...more

Employers Have New Ways to Offer Health Reimbursement Arrangements

Kelley Drye & Warren LLP on 8/29/2019

The Departments of Labor, Health and Human Services and Treasury recently issued joint final regulations expanding the availability of health reimbursement arrangements (“HRAs”) by introducing two new types of HRAs –...more

Digging into the New HRA Regulations Part 4: Excepted Benefit HRAs

Proskauer - Employee Benefits & Executive... on 8/12/2019

New regulations issued by the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) have expanded the use of health reimbursement arrangements (“HRAs”), including permitting the use of HRAs to...more

“Stand-Alone” HRAs Are Back – Sort Of: Individual Coverage HRAs May Offer Simpler Means For Compliance With Employer Mandate

Bond Schoeneck & King PLLC on 8/12/2019

The U.S. agencies in charge of issuing guidance under the Patient Protection and Affordable Care Act (ACA) recently finalized regulations that essentially reverse prior agency guidance on stand-alone health reimbursement...more

New HRA Alternatives for Employers

Dickinson Wright on 8/5/2019

The IRS issued final regulations on June 20, 2019 (the “Final Regulations”), which will allow employers to offer two new categories of health reimbursement accounts (“HRAs”) for plan years beginning on or after January 1,...more

A New Day for the HRA

McDermott Will & Emery on 7/30/2019

The Departments of Labor, Treasury, and Health and Human Services have released final rules removing the prohibition on pairing HRAs with individual health policies. The final rules also allow certain HRAs and other...more

Can Employers Drop Their Health Plan And Just Give Employees Cash Instead?

Amundsen Davis LLC on 7/23/2019

Several years ago, a trend was emerging that consisted of third-party, private marketplaces where employers could have their employees purchase health care with an “allowance” of sorts. This “allowance” could be facilitated...more

Digging into the New HRA Regulations, Part 3 – Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs

Proskauer - Employee Benefits & Executive... on 7/19/2019

As part of our ongoing series on the final regulations expanding the availability of health reimbursement accounts (“HRAs”), we discussed the newly-created Individual Coverage HRAs, which generally allow for employers to...more

Patient Protection and Affordable Care Act (PPACA) › Health Reimbursement Account

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