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Sarah Borders
Jun 14, 20202 min read
HRAs for DPC?
On June 10, 2020, the IRS released proposed regulations regarding direct primary care (DPC) and its treatment under Code § 213. The...
Sarah Borders
Feb 24, 20203 min read
How do Individual Coverage HRAs (ICHRAs) work?
For plan years beginning on or after Jan 1, 2020, Individual Coverage HRAs (ICHRAs) can be integrated with, and reimburse premiums for,...
Sarah Borders
Oct 22, 20192 min read
What are some rules to be aware of with HRAs?
Health reimbursement arrangements (HRAs) allow a tax-advantaged way for an employer to reimburse an employee’s or dependent’s qualified...
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