Guidance on HRAs and Premium Reimbursement Arrangements

On Sept. 13, 2013, the IRS issued Notice 2013-54, which includes details on permissible health reim-bursement arrangements (HRAs), provides some clarification on minimum essential, minimum value and affordable coverage, and addresses payment of individual premiums through an employer-provided plan.


Fairmount Benefits Company

Two Radnor Corporate Center
Suite 110
Radnor, PA 19087

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