Stand Alone HRAs and Minimum Value

Since the Affordable Care Act was passed many have thought about how stand-alone HRAs would survive in a post-Affordable Care Act world. Further doubts about stand-alone HRAs have grown since the release of IRS Notice 2012-31, where the IRS set forth three possible ways of calculating a plan’s minimum value. Today, the health and welfare team submitted comments to the IRS that set forth in broad terms how stand-alone HRAs coupled with individual policies could satisfy minimum value and thrive in 2014 and beyond. You can view our comments at Once there, click on “Knowledge Center” and then “Publications.” Our comments are located under the “other publications” heading on the left side of the screen.

Latest Thinking

View more Insights
Insights Center
Knowledge assets are defined in the study as confidential information critical to the development, performance and marketing of a company’s core business, other than personal information that would trigger notice requirements under law. For example,
The new study shows dramatic increases in threats and awareness of threats to these “crown jewels,” as well as dramatic improvements in addressing those threats by the highest performing organizations. Awareness of the risk to knowledge assets increased as more respondents acknowledged that their