Proposed Rules Clarify Individual Coverage HRAs
At the end of last month, the IRS published proposed regulations to clarify the application of the employer mandate under the Affordable Care Act (“ACA”) and other nondiscrimination rules under the Interval Revenue Code (“Code”) to health reimbursement arrangements. The proposed policies provide more information on an “affordable” and of “minimum value” individual policy. Read more.
Download the PDF below to learn more.