SW Benefits Update: Zombie Benefits Part II: Health Reimbursement Arrangements (“HRAs”) Are Back From the Dead


As reported in our November 7, 2018 SW Benefits Blog Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?, the Departments of Health and Human Services, Labor, and Treasury (the “Agencies”) proposed two new types of health reimbursement arrangements, Individual Coverage HRAs (“ICHRAs”) and Excepted Benefit HRAs (“EBHRAs”). Final regulations outlining the requirements of these two new HRAs were published in the Federal Register on June 20, 2019. The final regulations can be found here.

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