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IRS and DOL Issue Guidance on HRAs and Employer Payment Plans

IRS and DOL Issue Guidance on HRAs and Employer Payment Plans

The Department of Labor (DOL) and the Internal Revenue Service (IRS) jointly issued guidance on Sept. 13, 2013, that addresses health reimbursement arrangements (HRAs) and premium reimbursement arrangements. These releases are extremely technical, cover a range of issues, and make some significant changes in what is allowed.