|
gptkbp:instanceOf
|
gptkb:Health_Reimbursement_Arrangement
|
|
gptkbp:affects
|
premium tax credit eligibility
|
|
gptkbp:allowsEmployerContribution
|
true
|
|
gptkbp:canBe
|
Marketplace health plans
group health insurance premiums
health sharing ministries
off-exchange individual health plans
short-term limited duration insurance
|
|
gptkbp:canBeOfferedBy
|
employers of any size
|
|
gptkbp:cannotBeIntegratedWith
|
spouse's group health plan
|
|
gptkbp:cannotBeOfferedWith
|
traditional group health plan to same class
|
|
gptkbp:canVaryBy
|
employee class
|
|
gptkbp:COBRAApplicable
|
true
|
|
gptkbp:eligibility
|
employees offered a traditional group health plan
employees with individual health insurance coverage
|
|
gptkbp:employeeClassesInclude
|
gptkb:non-resident_aliens
seasonal
Union
part-time
full-time
temporary employees
salaried
employees in different locations
non-salaried
|
|
gptkbp:employeeOptOut
|
permitted
|
|
gptkbp:employeeRequirement
|
must be enrolled in individual health insurance
|
|
gptkbp:employerRequirement
|
no minimum or maximum contribution limits
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Individual Coverage HRA (ICHRA)
|
|
gptkbp:integratesWith
|
gptkb:Medicare
|
|
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:noticePeriod
|
90 days before plan year
|
|
gptkbp:regulates
|
gptkb:Affordable_Care_Act
gptkb:IRS
gptkb:ERISA
|
|
gptkbp:replacedBy
|
gptkb:Qualified_Small_Employer_HRA_(QSEHRA)
|
|
gptkbp:startDate
|
January 1, 2020
|
|
gptkbp:subjectToACAEmployerMandate
|
true
|
|
gptkbp:subjectToAnnualReporting
|
true
|
|
gptkbp:subjectToERISA
|
true
|
|
gptkbp:subjectToNondiscriminationRules
|
true
|
|
gptkbp:subjectToNoticeRequirement
|
true
|
|
gptkbp:subjectToSubstantiation
|
true
|
|
gptkbp:taxStatus
|
employer contributions are tax-free
reimbursements are tax-free
|
|
gptkbp:usedFor
|
reimbursement of qualified medical expenses
reimbursement of individual health insurance premiums
|
|
gptkbp:website
|
https://www.cms.gov/CCIIO/Programs-and-Initiatives/Health-Insurance-Market-Reforms/ichra
|
|
gptkbp:bfsParent
|
gptkb:Health_Reimbursement_Arrangements_(HRAs)
gptkb:Health_Reimbursement_Arrangements
|
|
gptkbp:bfsLayer
|
8
|