Health Reimbursement Arrangements for Individual Coverage

  • $249.00
  • Mar 06, 2019 (Recording)
  • 90 minutes

A proposed regulatory change would significantly expand how health reimbursement arrangements (HRAs) are used under the Affordable Care Act (ACA). These rules, which would likely go into effect in 2020, specify that HRAs could be used to reimburse individual health insurance coverage for active employees. Giving employers this option could have a major impact on the future of employer-sponsored group health plans.

While many large employers are unlikely to adopt this new type of HRA for their full-time employees, it’s likely the proposed HRAs could be offered by small employers, to part-time employees at any size employer, and to classes of employees who reside in remote geographic areas (i.e., the class of employees whose primary site of employment is in the same rating area).

In addition, these proposed rules provide insight into how the Department of Labor may view current retiree medical plans that consist of an HRA that reimburses individual health coverage policies.

Join us on March 6 to learn how the latest proposed regulatory changes to health reimbursement arrangements (HRAs) could impact employees’ healthcare coverage and traditional employer-sponsored health plans.

You’ll learn:

  • What’s in store for traditional employer-sponsored health plans
  • Which employers may want to consider the new proposed HRAs
  • How HRA rules could impact the health insurance market
  • How individual coverage HRAs could satisfy the ACA employer mandate
  • Potential uses for proposed “excepted benefit” HRAs
  • The implications for existing retiree medical plans that use HRAs to reimburse individual health insurance policies
  • And much more!



Mary Powell, Esq.

Lauded by Chambers as having “exceptional client management skills” and a “very diligent and detail-oriented” approach, Trucker Huss’ Mary Powell has two decades of experience in all aspects of employee benefits. Currently, her main focus is assisting employers with the implementation of the Patient Protection and Affordable Care Act (ACA) and drafting executive compensation and nonqualified deferred compensation plans. She designs and drafts voluntary and involuntary severance plans. Ms. Powell assists employers with obtaining Private Letter Rulings from the IRS and she submits comments to the IRS and Department of Labor both prior to the issuance of regulations and in response to proposed guidance issued by those agencies.

Ms. Powell has extensive experience in handling benefit plans in mergers and acquisitions. Her clients include large publicly-held companies and complex multi-entity health care organizations. She has lectured frequently on ACA and executive compensation topics for many clients and organizations. For many years she was a contributing author to the ABA Labor Section’s Employee Benefits Law, published by BNA. Ms. Powell is a Chambers-rated lawyer and is listed as a 2017 and 2018 Top Rated Employee Benefits Attorney in San Francisco, CA by Super Lawyers.

Gisue Mehdi, Esq.

Gisue Mehdi of Trucker Huss concentrates her practice in the areas of health and welfare plans and qualified retirement plans. She focuses her practice primarily on helping employers comply with the various federal and state laws applicable to health and welfare plans, such as the Patient Protection and Affordable Care Act (ACA), ERISA, the Internal Revenue Code (IRC), the Public Health Service Act, HIPAA, COBRA, FMLA and Medicare. As part of her practice, she assists clients with drafting plan and trust documents, amendments, and SPDs; analyzing employee-benefit issues relating to all aspects of plan design and funding; analyzing plan administrative, fiduciary and tax issues, including benefit claims and appeals, and income and payroll tax reporting, prohibited transactions, and the complex application of non-discrimination rules; and reviewing service provider agreements.

Ms. Mehdi presents and publishes on issues related to health and welfare plans and qualified retirement plans. She recently led a Business and Legal Resources webinar titled “Health Savings Accounts: Essential Legislative and Compliance Updates for Complying with ERISA, Contribution Limits, Eligibility, ’Aging Out’ and More” and presented at the University Conference Services Mid-Sized Retirement & Healthcare Plan Management Conference in a section titled “Best Practices for Healthcare Plan Compliance.”


This program has been pre-approved for 1.5 hours of general recertification credit toward PHR and SPHR recertification.

Business & Legal Resources (BLR) is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP or SHRM-SCP. This program is valid for 1.5 PDCs for the SHRM-CP or SHRM-SCP.

Health Reimbursement Arrangements for Individual Coverage

On-Demand - $249.00


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