Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Health_Reimbursement_Arrangement
|
| gptkbp:abbreviation |
EBHRA
|
| gptkbp:cannotReimburse |
Group health plan premiums
Individual health insurance premiums |
| gptkbp:canReimburse |
COBRA premiums
Excepted benefits Short-term limited duration insurance premiums |
| gptkbp:createdBy |
gptkb:U.S._Department_of_the_Treasury
gptkb:U.S._Department_of_Health_and_Human_Services gptkb:U.S._Department_of_Labor |
| gptkbp:eligibility |
Employees not eligible for group health plan
|
| gptkbp:introducedIn |
2019
|
| gptkbp:maximumAnnualContribution |
$1,950 (2023)
|
| gptkbp:purpose |
Provide tax-advantaged health benefits
Reimburse certain medical expenses |
| gptkbp:regulates |
gptkb:Affordable_Care_Act
IRS Notice 2019-45 |
| gptkbp:relatedTo |
gptkb:Individual_Coverage_HRA
gptkb:Qualified_Small_Employer_HRA gptkb:Health_Reimbursement_Arrangement |
| gptkbp:taxStatus |
Tax-free to employees
|
| https://www.w3.org/2000/01/rdf-schema#label |
Excepted Benefit HRA
|