HRA: Health Reimbursement Arrangements

21st Century CURES Act

In 2016, President Obama signed the 21st Century CURES Act into law. The CURES Act enables small employers with fewer than 50 employees Health Reimbursement Arrangements.

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IRS Releases Notice 2015-87

The IRS notice addresses various issues that have arisen under the Affordable Care Act (ACA) with respect to employer-sponsored coverage, focusing particularly on account-based employee benefits such as section 125 cafeteria plans and health reimbursement arrangements, reporting and defining hours of service. In addition, the IRS provided guidance regarding COBRA coverage and Health FSA carryovers.

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