Notice & DisclosureRecurring
Excepted Benefit HRA Notice
IRC § 9831(b); 29 CFR § 2590.732(c)(3)(vii)
Employers offering an excepted benefit HRA alongside traditional group coverage must notify participants that the HRA is an excepted benefit, does not constitute MEC, and cannot be integrated with individual market coverage.
ResponsibleClient/Other TPA (compliance TPA)
Deliver ToEligible employees upon enrollment
DeadlineAt or before enrollment in the excepted benefit HRA
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