Below is a summary of the ICHRA rules.  For more information, read our in-depth ICHRA guide or our blog post titled ICHRA 101: Everything you need to know. 

  • Company size: ICHRA is available to employers of all sizes, including a 5-person startup, a 50-person team, or a 500-person corporation. 
  • Annual Contribution Allowances: No limit. 
  • Reimbursement options:  Plans can be designed to include premiums only or premiums plus expenses.
  • Group plan interaction: An ICHRA can be offered with a traditional group plan as long as both options aren't being offered to the same class of employees. Note: this does not preclude group dental and vision.
  • Owner eligibility: Depending on the legal setup of the company, employers may be eligible to participate in ICHRA. For example, C-corp and non-profit owners can participate, while S-corp owners are not eligible (but can deduct expenses directly). It’s recommend that business owners talk to an accountant before setting up an HRA.
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