Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?
The Affordable Care Act (“ACA”) has not been kind to health reimbursement arrangements (“HRAs”). Many employers got rid of HRAs, or integrated them with a major medical plan, in order to avoid significant penalties under the ACA. At one point it appeared that after-tax HRAs did not have to comply with the ACA. However, as […]
| 8 min read | Tagged: ACA, cafeteria plan, ERISA, Excepted HRA, IHIC, premium tax credit, QSEHRA, retiree medical hrs
Nancy K. Campbell Of Counsel