"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.
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.
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.