The Departments of Health and Human Services, Labor, and Treasury (“Departments”) recently issued final regulations regarding Health Reimbursement Arrangements (“HRA”).

The regulations, which largely track proposed regulations with some changes, create two new types of HRAs: an Individual Coverage HRA and an Excepted Benefit HRA. The regulations are effective for plan years beginning on or after January 1, 2020.

DOL, HHS, and Treasury issued a News Release and FAQs on the final HRA regulations which may be accessed using the links below. The FAQs include a model notice and a model attestation.



The intent of this analysis is to provide general information regarding the provisions of current federal laws and regulation. It does not necessarily fully address all your organization’s specific issues. It should not be construed as, nor is it intended to provide, legal advice. Your organization’s general counsel or an attorney who specializes in this practice area should address questions regarding specific issues.