More healthcare-related regulatory news for plan sponsors, including links to detailed information.
Guidance on how to structure integrated HRAs to assessable payments
The Internal Revenue Service (IRS) released Notice 2018-88, which is intended to initiate and inform the process of developing guidance under section 4980H (the employer shared responsibility provisions) and section 105(h) (addressing discriminatory self-insured group health plans). Notice 2018-88 is related to a notice of proposed rulemaking (REG-135724-17) issued on October 23, 2018 (83 FR 54420). The proposed integration regulations and the proposed premium tax credit regulations would raise issues concerning the application of section 4980H and section 105(h) to employers offering integrated health reimbursement arrangements (HRAs) and their employees.
To read the entire notice, click here.