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On September 30, 2019, the IRS published proposed
regulations to clarify the application of the employer
mandate under the Affordable Care Act (“ACA”) and certain
nondiscrimination rules under the Internal Revenue
Code (“Code”) Section 105(h) to health reimbursement
arrangements (“HRAs”) integrated with individual health
insurance coverage (individual coverage HRAs, or “ICHRAs”).
Notably, the proposed regulations provide information on how
to determine when an individual policy is “affordable” and of a “minimum value” and provide some relief under the Code Sec.
105(h) rules.
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