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Final HRA Rules Permit Integration With Individual Health Insurance

July 2, 2019

The U.S. Departments of the Treasury, Labor, and Health and Human Services (the Departments) jointly issued final regulations governing health reimbursement arrangements (HRAs) (T.D. 9867). The final regulations allow integration of HRAs with individual health insurance coverage (or Medicare), if certain conditions are satisfied. The rules also allow certain HRAs to be recognized as excepted benefits. Read more at The Tax Adviser.