Other Matters
Is there IRS regulations and reporting for HRAs?
Yes. Although employers set the rules for an HRA, they are governed by Section 105(H) of the IRS Code. For groups of less than100 employees, there is no IRS reporting requirement. Groups of 100 employees or more are required to complete and file form 5500.
Are there other regulations for HRAs?
Yes. HRAs are considered group health plans and are subject to COBRA, ERISA, and HIPAA regulations.
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HSA Sign Up Options
Individual, Not Part of Employer Group
For individuals signing up for an HSA and not associated with an employer group
Individual, Part of an Employer Group
For individuals signing up for an HSA already associated with an employer group
Employer Groups HSA Sign Up
For employer groups to enroll in HSAs
Register HSA Account for Online Access
If you already have HSA accounts with Sterling, register here for online access to your account information

