Although all of the health plans surveyed offer Internet-based versions of their HRAs
, only five of the nine include branching logic in their HRA
The advantages of online HRAs
are improved data management, tailored messaging, reduced administrative costs, timely feedback, broader target audiences, and an efficient triage tool.
FSA and HRA
rules give taxpayers great flexibility in spending account funds on qualified health care expenses.
The main difference between an HRA
and an HSA is that an HSA is portable, following an employee from job to job; HRA
funds generally remain with employers as an employee retention device.
Analyst Larry Levitt of the nonpartisan Kaiser Family Foundation said HRAs
seem to offer a tempting opportunity for employers.
The Obama administration prohibited HRAs
from being used to pay for employee premiums in large and midsize companies, and the IRS previously said HRAs
did not comply with Obamacare coverage requirements.
114-255), signed into law in December 2016, provides relief for many small businesses from the penalty for using an HRA
to reimburse for the purchasing of individual policies by employees.
Other potentially severe consequences are related to qualified small employer HRAs
. Specifically, if an arrangement fails to satisfy all of the requirements for treatment as a qualified small employer HRA
, it will be treated as a regular HRA
, which will trigger the Sec.
Under a small employer HRA
, payments for, or to reimburse, an eligible employee's medical expenses (as defined in Sec.
* Employers will not be penalized for offering stand-alone HRAs
prior to Dec.
The data of skin cutaneous melanoma (TCGA, Provisional) included mRNA expression data (RNA Seq V2 RSEM) of the three RAS isoforms (KRAS, NRAS, and HRAS
), matching clinical information, genetic mutation data, and genes coexpressed with the three RAS isoforms.
As a result, employers that offered a stand-alone HRA
would become subject to a $100 per day, per employee penalty, up to a cap of $36,500 per year--which caused many employers to discontinue HRA
programs, or combine HRAs
with other forms of group health insurance.
Department of Health and Human Services (HHS), said HRAs
and health savings accounts (HSAs) are under the purview of the U.S.
A brief review of the tax law is necessary to understand the operation of HRAs
. PLR 201528004 (July 10, 2015) contains a detailed review of the related provisions.
The firm recently conducted a survey of more than 300 health industry professionals that showed the difficult task the industry faces convincing consumers to take a chance on HSAs and HRAs