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Proposed Rule Expands HRA Usage and Forecasts Safe Harbors for ACA Employer Mandate Compliance

The Departments of the Treasury, Labor, and Health and Human Services (collectively, the “Departments”) recently released a proposed rule to expand the use of health reimbursement arrangements (HRAs)1 and other account-based group health plans. If finalized in its current form, the rule would allow employers to terminate their existing medical plans and shift their employees to the individual insurance market.
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