Business Group Resources and Publications

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Health Reimbursement Arrangements (HRAs)

New HRA Rule Opens the Door for Direct Contribution Strategy in Health Benefits
Beginning in January 2020, employers will have the option of offering two new types of health reimbursement arrangements (HRAs) that can effectively shift specific employee sub-populations onto the individual market. This document provides an overview of these HRAs and factors employers should consider when determining the viability of a defined benefit contribution strategy.
Oct 7, 2019
NBGH Comments on Health Reimbursement Arrangements
The Business Group, in response to the DOL's, HHS's, IRS's request for comments, provided comments on increased on HRA issues relevant to large, self-insured group health plans.
Jan 30, 2019
Public Policy Webinar: Update on ACA Developments, State-Level Requirements, and Other Regulatory Topics
During this webinar, we discuss new regulatory developments, including the new proposed HRA rules and how they might apply to self-insured group health plans. Attendees will have an opportunity to ask questions.
Oct 26, 2018
Employer Contributions to Health Accounts for Single Coverage
This Numbers You Need chart looks at how much employers contribute to employees' HRAs and HSAs.
Nov 1, 2017
Washington Alert President's Executive Order Would Expand Small Employer and Individual Coverage Options and Expand HRA Flexibility
President issues Executive Order Directing Agencies to Examine Changes to HRA Rules to Make It Easier for Employers to Help Employees Pay for Health Care and to Add Options for Small Employers and the Individual Market
Oct 13, 2017
National Business Group on Health's Position Statement on Health Accounts
The National Business Group on Health supports regulatory and legislative efforts to promote consumer-directed health care and health accounts.
Aug 15, 2016
CDHPs with Health Savings Accounts Are Most Popular
This Numbers You Need chart contains information on how CDHPs differ by employer.
Dec 4, 2015
Consumer-Directed Health Care: The Employer Perspective
Current information on all aspects of Consumer-Directed Health Care, including health savings accounts, health reimbursement arrangements, and high-deductible health plans.
Aug 12, 2014
The New Health Care Imperative: the 19th Annual Employer Survey on Purchasing Value in Health Care Executive Summary
The National Business Group on Health/Towers Watson Employer Survey on Purchasing Value in Health Care looks at how employers are viewing health benefits in an era of transformation. This executive summary provides an overview of key finding from this year's survey.
Mar 5, 2014
Just the Facts: Funding Health Reimbursement Arrangements
Provides an overview of large employers' approach to contributing to health reimbursement arrangements, including: timing, incentives and average amounts.
Dec 4, 2013
CMS Issues Additional Medicare Secondary Payer Guidance on Health Reimbursement Arrangements
Recently, the Centers for Medicare and Medicaid Services issued guidance that eases the Medicare Secondary Payer reporting burden for many health reimbursement arrangements.
Oct 4, 2011
New Medicare Part D Creditable Coverage Notice Requirements and OTC Drug Plan Amendment Deadline
Because the Patient Protection and Affordable Care Act (ACA) changed the Medicare Part D election period to October 15 - December 7, plan sponsors now, beginning in 2011, must provide notices of creditable and non-creditable coverage to Medicare-eligible individuals before October 15th each year. Also, the deadline for adopting Cafeteria Plan Amendments to prohibit reimbursement of over-the-counter drugs is June 30, 2011.
Jun 3, 2011
IRS Says People May Use Health Accounts to Pay for Breast Pumps and Lactation Supplies
Recently, the IRS announced that people may use their health accounts [flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs)] to pay for breast pumps and lactation supplies.
Feb 11, 2011
Internal Revenue Service (IRS) Permits the Use of Health Account Debit Cards for Prescribed Over-the-Counter (OTC) Medicines
The IRS revised recent rules to allow people to continue to use flexible spending account (FSA) and health reimbursement arrangement (HRA) debit cards to purchase prescribed OTC medicines and drugs.
Dec 28, 2010
Congress Passes Legislation Enhancing HSAs; President Signs
The Tax Relief and Health Care Act of 2006 includes the following provisions that improve health savings accounts (HSA): increases HSA contribution limits, requires earlier cost of living adjustment for HSA limits and describes rules for HSA coverage during flexible spending account (FSA) 2-1/2 month grace period, contributions for mid-year enrollment, employer contributions for lower paid fees, and rollovers from other accounts to HSAs.
Dec 11, 2006
HRA Tax Break Sacrificed if Plan Permits Transfers of Unused Balance Beyond Employee's Spouse or Dependents
Policy Alert - August 23, 2006
Aug 23, 2006
IRS Clarifies Guidelines on the Use of Debit Cards for FSAs and HRAs and the Submission of Receipt by Employees
Policy Alert - August 22, 2006
Aug 22, 2006
CMS Guidance Details How HRAs May Qualify for the Employer Subsidy under the Medicare Prescription Drug Benefit
CMS issued guidance on the treatment of health accounts 1) to qualify for the employer subsidy and 2) to calculate the beneficiary out-of-pocket limits for the catastrophic prescription drug benefit.
Jun 16, 2005
CMS Guidance Details How HRAs may Qualify for the Employer Subsidy under the Medicare Prescription Drug Benefit
The Centers for Medicare and Medicaid Services (CMS) issues guidance on the treatment of health accounts 1) to qualify for the employer subsidy and 2) to calculate the beneficiary out-of-pocket limits for the catastrophic prescription drug benefit.
Jun 16, 2005
New IRS Guidance Reaffirms That Cash-Out Option Makes HRA Taxable
Policy Alert - April 12, 2005
Apr 12, 2005
Treasury Department and IRS Issue Guidance on Coordination of Health Savings Accounts (HSAs) with Other Health Accounts
Policy Alert - May 14, 2004
May 14, 2004
IRS Rules Favorably on Employer-Paid Health Care Accounts
Policy Alert - June 25, 2002
Jun 25, 2002

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