Planning for 2020: Expanded HRA Options for Employers Under the Final HRA Regulations

The Departments of Labor, Health and Human Services and Treasury (the “Agencies”) recently released final regulations1 that create new opportunities for employers to provide health reimbursement arrangements (“HRAs”) to employees. Beginning January 1, 2020, two new types of HRAs may be offered by employers under the final regulations, Individual Coverage HRAs and Excepted Benefit HRAs.

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