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Proposed Regulations for HRAs

On October 23, 2018, the Departments of Treasury, Labor, and Health and Human Services released proposed regulations that would authorize employer-sponsored Health Reimbursement Accounts (“HRAs”) to reimburse employee premiums for individual health insurance.  This is a 180-degree change from the current rule prohibiting reimbursement for individual health insurance premiums, and the proposed regulations, when and […]

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