Why We Should Be Interested In The New HRA Regulations
Law360 (November 26, 2018, 2:40 PM EST) -- In 2002, the Internal Revenue Service issued its first guidance regarding health reimbursement arrangements, also called health reimbursement accounts, an employer-funded benefit that reimburses workers for out-of-pocket medical expenses. The IRS guidance clarified the definition and defining criteria under which HRAs can be used. Under current law, employers who want to pay for or reimburse individual medical plan premiums now only have the following options available to them:
Pay or reimburse individual medical plan premiums for former employees only under a retiree-only HRA
Pay or reimburse individual dental and/or vision plan premiums only for current and/or former employees under a limited...
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