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Individual Coverage Health Reimbursement Arrangement

A type of
that reimburses medical expenses, like monthly premiums, and requires eligible employees and dependents to have individual health insurance coverage or Medicare Parts A (Hospital Insurance) and B (Medical Insurance) or Part C (Medicare Advantage) for each month they are covered by the individual coverage HRA.
An employer can offer an individual coverage HRA instead of other job-based insurance that meets requirements for affordability and minimum value standards.
Employees and dependents with an individual coverage HRA offer qualify for
only if the employerโ€™s offer doesnโ€™t meet minimum standards for affordability, and they opt out of individual coverage HRA coverage.