Tuesday, January 14, 2020
2:00 p.m. ET / 11:00 a.m. PT
Health reimbursement arrangements (HRAs) are accounts that help employees pay for qualified medical expenses not covered by their health plans. This webinar will provide an overview of the the new final rules on HRAs and individual coverage HRAs with an emphasis on the proposed rules regarding nondiscrimination and affordability by:
- Describing what a health reimbursement arrangement (HRA) is
- Describing the new individual coverage HRA
- Describing the types of individual coverage that can and cannot be integrated with an HRA
- Illustrating how the integration rules apply to an individual coverage HRA that is integrated with Medicare, emphasizing that Medicare eligible or entitled employees is not a class under the final rules
- Explaining how an employer would structure an individual coverage HRA, including the nondiscrimination rules, classes of employees, minimum class size, opt-out and reimbursement waiver provisions, individual coverage substantiation, and notice requirements
- Describing how Section 105(h) nondiscrimination applies to individual coverage HRAs, including the exceptions for increases in HRA amounts due to age and family size
- Describing how the individual coverage HRA interacts with the employer shared responsibility provisions, including the affordability safe harbors and the new look-back month safe harbor and location safe harbor
- Describing best practices in offering HRAs under the final rules and proposed rules
This 60-minute intermediate level webinar will help employers understand individual coverage HRAs.
The presentation will be posted on the UBA website the afternoon before the webinar.
Tiffani Greene is a member of the Employee Benefits Practice Group and the Prevention and Compliance Team at Fisher Phillips. She brings a unique mix of experience in the complex areas of employee benefits law and corporate compliance. From counseling on the day-to-day operations of employee benefits plans to assist with regulatory risk mitigation, she has a deep understanding of her clients’ needs and how to create effective solutions.
Registering for the Webinar
Since this program is conducted in partnership with a leading national firm, you will note a charge for attendance. So, two options: you may RSVP directly to us and watch from our offices at no charge. Or, to view at your location, use our Priority Code: UBA613 for discounted access.
United Benefit Advisors® (UBA) is the nation's leading independent employee benefits advisory organization with more than 200 Partner offices in the United States, Canada and the United Kingdom. Learn more at www.UBAbenefits.com.