Health Reimbursement Account Clauses
(Employee Benefit Wrap Plan)

Summary

This article for an employer welfare benefit “wrap plan” document contains provisions for establishing a health reimbursement arrangement (HRA) that is integrated with group health plan coverage in accordance with the Patient Protection and Affordable Care Act and other federal law. This template contains practical guidance, drafting notes, and alternate clauses. This form is not intended for, and does not apply to, an individual coverage HRAs or excepted benefit HRAs, new types of account-based plans that may be integrated with individual market coverage or Medicare made available for plan years on and after January 1, 2020, pursuant to final regulations issued in 84 Fed. Reg. 28,888 (June 20, 2019). For more information on HRAs, see Health Reimbursement Account Design and Compliance and Health Reimbursement Account Implementation Checklist.