Topics

Health Reimbursement Accounts

New and Updated

Type:

Employment Law Manual

Health Care Benefits: Federal

Updated to reflect extended deadline for providing 2020 employee statements.
Type:

Legal Timetable

CARES Act Expands Qualified Medical Expenses
Type:

Legal Timetable

New Health Reimbursement Account Rules Take Effect
Date:

June 20, 2019

Type:

News

New Rules Will Allow Employees to Buy Individual Health Insurance Plans Through HRAs

Effective January 1, 2020, employers will be able to use a new "Individual Coverage HRA" (ICHRA) to reimburse employees for their premiums for individual health insurance coverage on a tax-preferred basis, subject to certain conditions.
Date:

November 2, 2018

Type:

News

DOL, IRS and HHS Issue Proposed Rules to Bolster Health Reimbursement Arrangements

The US Department of Labor, jointly with the IRS and the Department of Health and Human Services, released proposed rules for Health Reimbursement Arrangements intended to increase HRAs' usability.
Type:

Legal Timetable

IRS Issues Qualified Small Employer HRA Guidance
Type:

Policies and Documents

Qualified Small Employer HRA Model Notice

Under the 21st Century Cures Act, a small employer that has fewer than 50 full-time employees (including full-time equivalent employees) and that does not offer group health insurance to its active employees may provide stand-alone qualified small employer health reimbursement arrangements (QSEHRAs). An employer may use this model notice to fulfill the annual notice requirement.
Type:

Legal Timetable

Small Employers May Offer Stand-Alone Health Reimbursement Accounts
Type:

Employment Glossary

HRA (Health Reimbursement Arrangement)

Employment glossary definition of HRA (Health Reimbursement Arrangement).

About This Topic

HR guidance on the benefits of Health Reimbursement Accounts for employees and employers.

Health Reimbursement Accounts: Key Items

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