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Employee Benefit Plans Conference 2020


EBP2072 - The Changing Landscape of Account-Based Health Plans


May 6, 2020 9:45am ‐ May 6, 2020 11:00am

Description

This session will cover changes to health reimbursement arrangements (HRAs) and health savings accounts (HSAs) that may lay the groundwork for an emerging shift from defined benefit to defined contribution in the health care space.  Specifically, we will discuss the new IRS, DOL, and HHS rules governing HRAs, effective for 2020 plan years, that allow these arrangements to be used more broadly and flexibly by employers.  We will identify compliance concerns expected to arise as these new arrangements are implemented.  We will also discuss changes to permissible high-deductible health plans associated with HSAs to understand how these arrangements are permitted to cover additional medical items without cost-sharing.

Learning Objectives:
  • Understand when and how HRAs may be offered to employees
  • Understand what medical items may be offered without cost-sharing in a high-deductible health plan

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