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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.