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Health Reimbursement Accounts

4
Jan 2016
Posted in ACA 101

An HRA that covers an employee’s spouse or dependents (i.e., a family HRA), may not be integrated with a group health plan that covers only the employee (i.e., self-only coverage).   To satisfy market reform requirements under the ACA, an HRA may only reimburse medical expenses of those individuals (employee, spouse, and/or dependents) who are also covered by the employer’s group health plan providing minimum essential coverage (“MEC”) that is integrated with the HRA.

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