Application of Employer Shared Responsibility and Nondiscrimination Rules to ICHRAs Clarified in Proposed Regulations

The IRS has issued proposed regulations that clarify how the Code’s employer shared responsibility and self-insured health plan nondiscrimination rules apply to HRAs that are integrated with individual health insurance coverage (ICHRAs). ICHRAs are permitted beginning in 2020 under regulations expanding the use of HRAs... View Article