Excepted Benefit HRA (EBHRA)
Another newer form of HRA in 2020, the Excepted Benefit Health Reimbursement Arrangement (EBHRA) allows employers to contribute to an account that reimburses employees and/or retirees for unreimbursed eligible individual medical expenses (except insurance premiums) without regard to whether that employee is enrolled in a group or individual health plan. Like most employer-sponsored benefit plans, there are a number of rules. Kushner is expert on these and can assist the employer in creating a compliant and tax-efficient plan for both the employer and its employees.
