Proposed rules clarifying how employer shared responsibility provisions and Section 105(h) nondiscrimination rules apply to HRAs were recently published by the Internal Revenue Service (IRS). Read this informational blog post from UBA to learn more.


The Internal Revenue Service (IRS) published proposed rules clarifying how the employer shared responsibility provisions and Section 105(h) nondiscrimination rules apply to health reimbursement arrangements (HRAs) and other account-based group health plans that are integrated with individual health insurance coverage or Medicare.

Public comments on the IRS’ proposed rules are due by December 30, 2019. Because employers may want to offer individual coverage HRAs beginning on January 1, 2020, before the IRS publishes its final regulations, the IRS provides a time period within which employers may rely on the proposed regulations.

SOURCE: Hsu, K. (22 October 2019) “IRS Publishes Proposed Rules on Affordability Safe Harbors and Nondiscrimination for ICHRAs” (Web Blog Post). Retrieved from http://blog.ubabenefits.com/irs-publishes-proposed-rules-on-affordability-safe-harbors-and-nondiscrimination-for-ichras