Live Webinar | What Employers Need to Know about the New Final Rules on HRAs, Part 2
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Live Webinar | What Employers Need to Know about the New Final Rules on HRAs, Part 2
December 16, 2019
This webinar will provide an overview of the new final rules on health reimbursement arrangements regarding individual coverage HRAs with an emphasis on the proposed rules regarding nondiscrimination and affordability by:
Describing what a health reimbursement arrangement (HRA) is
Describing the new individual coverage HRA
Describing the types of individual coverage that can and cannot be integrated with an HRA
Illustrating how the integration rules apply to an individual coverage HRA that is integrated with Medicare, emphasizing that Medicare eligible or entitled employees is not a class under the final rules
Explaining how an employer would structure an individual coverage HRA, including the nondiscrimination rules, classes of employees, minimum class size, opt-out and reimbursement waiver provisions, individual coverage substantiation, and notice requirements
Describing how Section 105(h) nondiscrimination applies to individual coverage HRAs, including the exceptions for increases in HRA amounts due to age and family size
Describing how the individual coverage HRA interacts with the employer shared responsibility provisions, including the affordability safe harbors and the new look-back month safe harbor and location safe harbor
Describing best practices in offering HRAs under the final rules and proposed rules
This webinar event has been sent for approval by the Human Resource Certification Institute and the Society for Human Resource Management to qualify for 1 recertification credit hour.
