The new rules would allow employers to reimburse premiums for individual health insurance coverage through HRAs if the several specific conditions are satisfied. (Photo: Shutterstock)
Beginning in 2020, employers will have a new tax-preferred option for providing individual health insurance coverage to employees—the health reimbursement arrangement (HRA).
Under prior law, employers could not reimburse employees for individual health insurance premiums via the tax-preferred HRA structure because HRAs were deemed to fail certain prohibitions imposed by the ACA. However, upon direction from the Trump administration, the DOL, Department of Health and Human Services (HHS) and Treasury developed a new set of rules to expand employer options for providing coverage via HRAs.
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Robert Bloink
Robert Bloink, Esq., LL.M., has taught at the Texas A&M University School of Law and the Thomas Jefferson School of Law; in the past decade, Bloink has initiated $2B+ in insurance & alternative asset class portfolios, and previously served as a senior attorney in the IRS Office of Chief Counsel for the Large- and Mid-Sized Business Division. Bloink is also the co-author of Tax Facts, a reference solution that helps to answer critical tax questions and provides the latest tax developments.
William H. Byrnes
William Byrnes, Esq., LL.M., CWM, is an executive professor and associate dean of special projects at the Texas A&M University School of Law. A pioneer of online legal education, he also is the author or co-author of 20 tax books and legal treatises. Byrnes is also the co-author of Tax Facts, a reference solution that helps to answer critical tax questions and provides the latest tax developments.
