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IRS Developing Guidance on Integrated Health Reimbursement Arrangements

November 21, 2018

The U.S. Internal Revenue Service (IRS) issued a notice (PDF) announcing that it is developing guidance on integrated health reimbursement arrangements (HRA) and how taxpayers and businesses can avoid extra penalties and payments. The guidance relates to recently proposed regulations expanding the usability of HRAs by lifting the prohibition on integrating HRAs with individual health insurance if certain conditions are met.