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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
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Excepted Benefit HRA
|
|
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
|
|
gptkbp:bfsParent
|
gptkb:Health_Reimbursement_Arrangement
|
|
gptkbp:bfsLayer
|
7
|