"The plans we surveyed showed high variability in what they do with the data that
HRAs produce," Boehm offers.
Some of the key challenges of using online
HRAs are related to computer access, password coordination, implementation processes, and security concerns (Kashima 2006).
(2) The funds must be transferred by the employer within 2.5 months after of the end of the plan year and result in a 0 balance in the health FSA or
HRA.
Critics say
HRAs could allow employers to come up with strategies for shifting workers with high health care costs off their company plans and into the market for individual policies.
In summary, qualified small employer
HRAs provide a valuable benefit and favorable tax treatment for employees of small employers.
In guidance on the "same terms" provision, the notice states that a small employer
HRA must be operated on a uniform and consistent basis with respect to all eligible employees but notes that an arrangement will not fail this requirement merely because employees submit differing amounts of expenses for reimbursement within the statutory limits.
*
HRAs reimburse the medical expenses of employees who have obtained minimum essential coverage.
For the genes positively and negatively correlated with KRAS, NRAS, and
HRAS expression, we analyzed the number of overlapping genes and enriched pathways.
An employer is permitted to offer an
HRA that is integrated with other group health coverage in order to avoid violating the prohibition on annual benefit limits.
Federal agencies have ruled, however, that any efforts to use
HRAs to pay a limited amount of cash for each employee's health coverage would violate the PPACA ban on annual and lifetime health benefits limits.
Retiree
HRAs are considered employer-sponsored group plans, thereby meeting the definition of minimum essential coverage under the ACA.
92% of respondents rated the average consumer's understanding of HSAs and
HRAs as poor or mediocre.