21st Century Cures Act Creates Exception to HRA Rules for Small Employers
Posted on January 10, 2017
Effective January 1, 2017, a small employer may establish a health reimbursement account (HRA) to reimburse employees who purchase their own health insurance. Previously, the IRS had viewed HRAs as violating the prohibition on annual limits on essential health benefits created by the Affordable Care Act. However, the 21st Century Cures Act, signed into law […]



