Applying PPACA Market Reforms to HRAs, FSAs and Other Health Accounts

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The guidance explains how the ban on annual dollar limits and the first-dollar preventive care coverage mandate apply to HRAs, FSAs, EAPs and other health care arrangements.

Given the implications of the new rules, employers might want to reconsider offering stand-alone HRAs.

Health insurance market reforms generally do not apply to retiree-only HRAs and thus should not affect employers' decisions to offer them.

Applying PPACA Market Reforms to HRAs, FSAs and Other Health Accounts - Towers Watson