QUESTION

If my employer offers a qualified small employer health reimbursement arrangement (HRA), how do I find out about it?

Individuals with coverage | Coverage for Employees of a Small Employer
ANSWER

Small employers must provide eligible employees notice at least 90 days before the beginning of the year in which they will offer a HRA of its existence and that employees must have minimum essential coverage in order to receive HRA contributions tax free. The notice must also tell employees that they should inform the marketplace about the availability of the HRA if they apply for marketplace coverage. (26 U.S.C. § 9831).

Individuals with no coverage
Individuals with coverage
Coverage for small employers
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