Some of the biggest changes to healthcare design at this moment are encompassed by final rules recently published by the current administration around health reimbursement accounts.
There are three new forms of HRAs for employers to understand and evaluate: qualified small employer HRAs (QSEHRAs), individual coverage HRAs (ICHRAs) and excepted benefit HRAs (EBHRAs). Two of these — ICHRAs and EBHRAs — are newly available for employers to establish for plan years beginning on and after Jan. 1, 2020. Here are the basics of each type of plan.
