Health Care Reform Dashboard

Health Care Reform Dashboard

Charting Developments with the
Affordable Care Act and Beyond

Search Results for: 2018-88

Proposed Regulations Provide Additional Guidance on Individual Coverage HRAs

Posted in Employer Mandate/Shared Responsibility (Pay or Play), Medicare, Medicaid, and CHIP, Plan Design Requirements, Stand-Alone HRAs

The U.S. Department of the Treasury has issued proposed regulations addressing how individual coverage health reimbursement arrangements (ICHRAs) can comply with the Employer Shared Responsibility Payments (ESRP) requirements under the Affordable Care Act (ACA) and the nondiscrimination rules for self-funded medical plans under section 105(h) of the Internal Revenue Code. The proposed regulations follow a [&hellip… Continue Reading »

IRS Issues Additional Guidance on Health Reimbursement Arrangements

Posted in Health Plans, Healthcare Providers / Suppliers

The IRS has followed up on its recently proposed Health Reimbursement Arrangements (HRA) regulations with guidance on some open issues. Notice 2018-88 specifically addresses the interplay between HRAs and two Internal Revenue Code requirements: the employer mandate under the Affordable Care Act (Code Section 4980H) and the nondiscrimination rules for self-funded health plans (Code Section 105(h)). Employer [&hellip… Continue Reading »

IRS Issues Additional Guidance on Health Reimbursement Arrangements

Posted in Employer Mandate/Shared Responsibility (Pay or Play), Employer Responsibilities, Plan Design Requirements, Stand-Alone HRAs

The IRS has followed up on its recently proposed Health Reimbursement Arrangements (HRA) regulations with guidance on some open issues. Notice 2018-88 specifically addresses the interplay between HRAs and two Internal Revenue Code requirements: the employer mandate under the Affordable Care Act (Code Section 4980H) and the nondiscrimination rules for self-funded health plans (Code Section 105(h)). Employer [&hellip… Continue Reading »

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