Excepted Benefit HRA (EBHRA)
GPTKB entity
Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Health_Reimbursement_Arrangement
|
| gptkbp:annualContributionLimit |
$1,950 (2023)
$1,950 (2024) |
| gptkbp:availableOn |
Employees not eligible for group health plan
|
| gptkbp:eligibility |
COBRA premiums
Group health plan premiums Individual health insurance premiums Short-term limited duration insurance premiums Excepted benefits such as dental and vision Other excepted benefits |
| https://www.w3.org/2000/01/rdf-schema#label |
Excepted Benefit HRA (EBHRA)
|
| gptkbp:introduced |
gptkb:U.S._Department_of_the_Treasury
gptkb:U.S._Department_of_Health_and_Human_Services gptkb:U.S._Department_of_Labor |
| gptkbp:introducedIn |
2019
|
| gptkbp:offeredBy |
Employers
|
| gptkbp:purpose |
Reimburse employees for certain medical expenses
|
| gptkbp:regulates |
26 CFR 54.9831-1
29 CFR 2590.715-2711 45 CFR 146.145 |
| gptkbp:startDate |
January 1, 2020
|
| gptkbp:bfsParent |
gptkb:Health_Reimbursement_Arrangements_(HRAs)
gptkb:Health_Reimbursement_Arrangements |
| gptkbp:bfsLayer |
8
|