Defined Contribution for Individual Plans

For years, insurance agents have debated whether an employer could legally make pre-tax contributions or to a Health Reimbursement Arrangement (HRA), Premium Reimbursement Account (PRA), or similar tax-advantaged account to reimburse employees for health insurance policies purchased in the individual market.

The three big government agencies – Health and Human Services, Labor, and Treasury, had regulations that seemed to contradict each other, and several states took the position that reimbursing employees for individual health coverage would, in effect, establish a group plan subject to the requirements under ERISA, HIPAA, and state small group regulations.

Finally, after years of waiting, we finally received some guidance on Friday, September 13, 2013 from the Department of Labor which was issued in substantially similar form by the IRS and HHS film downloaden apple tv. DOL Technical Release 2013-03, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements, contains background information on the strategy in question along with 12 questions and answers. While there is still some debate about the interpretation of some of the guidance, many of the answers are very clear.

To aid in the understanding of the Technical Release, the following pages contain the guidance, separated by topic, along with videos and slides that should make it easier to figure out. Click the start button below to start from the beginning, or you can jump to a particular section by clicking the links at the bottom of the page.

Get Started

 

DOL Technical Release 2013-03, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

I epson xp 442 treiber herunterladen. Purpose and Overview
II. Background
A. Health Reimbursement Arrangements
B. Employer Payment Plans
C vodafone mms cannot beed. Health Flexible Spending Arrangements (Health FSAs)
D. Affordable Care Act Guidance
1. Market Reforms – In General
2. Prior Guidance on the Application of the Market Reforms to HRAs
3 whatsapp kostenlos auf pc downloaden. Prior Guidance on the Application of the Market Reforms to Health FSAs
4. Prior Guidance on the Application of Code §§ 36B and 5000A
III. Guidance
A. Guidance on HRAs and Certain other Employer Healthcare Arrangements, Health FSAs, and Employee Assistance Programs or EAPs Under the Joint Jurisdiction of the Departments
1 pspice herunterladen. Application of the Market Reform Provisions to HRAs and Certain other Employer Healthcare Arrangements
Question 1
Question 2
herunterladen. Question 3" href="http://benefitslearningnetwork.org/dol-technical-release-2013-03/iii-1-question-3/">Question 3
Question 4
Question 5
Download video with vlc. Question 6" href="http://benefitslearningnetwork.org/dol-technical-release-2013-03/iii-1-question-6/">Question 6
2. Application of the Market Reforms to Certain Health FSAs
Question 7
Question 8
3 herunterladen. Guidance on Employee Assistance Programs
Question 9
B. Guidance Under the Sole Jurisdiction of the Treasury Department and the IRS on HRAs and Code § 125 Plans
Question 10
google kalender kostenlos downloaden. Question 11" href="http://benefitslearningnetwork.org/dol-technical-release-2013-03/iii-b-question-11/">Question 11
Question 12
IV. Applicability Date and Reliance Period
V gdata download kostenlos. For Further Information
     Footnotes