Health Reimbursement Accounts

New and Updated

• Type:

  Employment Law Manual

  Health Care Benefits: Federal

  Updated to reflect the minimum value percentage and pay or play penalties for 2021; under review in relation to legal developments regarding the Consolidated Appropriations Act, 2021.

• 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.

• 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).