Notice & DisclosureAnnual
Individual Coverage HRA (ICHRA) Notice
29 CFR § 2590.702-2
Informs employees of ICHRA availability, terms, opt-out right, premium tax credit impact, and affordability implications.
ResponsibleClient/Other TPA (compliance TPA)
Deliver ToParticipants
DeadlineAt least 90 days before plan year; by eligibility date for mid-year eligible
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