Statements (35)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
health reimbursement arrangement
|
| gptkbp:cannotBeUsedWith |
group health plan for same employee
|
| gptkbp:canReimburse |
qualified medical expenses
individual health insurance premiums |
| gptkbp:COBRAApplicable |
yes
|
| gptkbp:compatibleWith |
Affordable Care Act employer mandate minimum value requirements
|
| gptkbp:contributionLimits |
no annual maximum
|
| gptkbp:eligibility |
available to employers of any size
|
| gptkbp:employeeChoice |
employees can opt out
|
| gptkbp:excludes |
employees offered a traditional group health plan
|
| https://www.w3.org/2000/01/rdf-schema#label |
ICHRA
|
| gptkbp:integrationRequirement |
employee must enroll in individual health insurance
|
| 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:minimumClassSizeRequirement |
applies to certain employee classes
|
| gptkbp:offeredBy |
full-time employees
part-time employees seasonal employees employees in different classes temporary employees |
| gptkbp:purpose |
allow employers to reimburse employees for individual health insurance premiums
|
| gptkbp:regulates |
gptkb:Affordable_Care_Act
gptkb:IRS gptkb:ERISA |
| gptkbp:replacedBy |
QSEHRA for larger employers
|
| gptkbp:reportsTo |
Form 1095-C for applicable large employers
|
| gptkbp:standsFor |
Individual Coverage Health Reimbursement Arrangement
|
| gptkbp:startDate |
January 1, 2020
|
| gptkbp:subject |
nondiscrimination rules
|
| gptkbp:taxStatus |
tax-free for employees
|
| gptkbp:website |
https://www.irs.gov/newsroom/faqs-on-new-health-reimbursement-arrangements-ichra-and-excepted-benefit-hras
|
| gptkbp:bfsParent |
gptkb:International_Civil_&_Human_Rights_Advocacy_(ICHRA)
|
| gptkbp:bfsLayer |
7
|