6/21/21-BottomLeaderboard- SHRM

Proposed Rules Clarify Individual Coverage HRAs

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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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