The U.S. Departments of the Treasury, Labor, and Health and Human Services issued proposed regulations on health reimbursement arrangements (HRA), which were originally penalized under the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, but were later restored by the 21st Century Cures Act, P.L. 114-255. HRAs are generally account-based group health plans funded solely by employer contributions that reimburse employees for health care costs. Click here (PDF) for more information.