Compliance Alert: IRS Issues Proposed Regulations Clarifying Individual Coverage HRA Affordability
… applicable age for the plan year is the employee’s age on the first day of the plan year. For an employee who becomes eligible for an ICHRA during the plan year, the employee’s applicable age for the remainder of the plan year is the employee’s age on the date the employee’s ICHRA becomes effective. An employee’s applicable location is where the employee resides for the calendar month, or, if an ALE applies the location safe harbor discussed below, the employee’s primary site of employment for the calendar month. An ALE may use the Silver
https://www.epicbrokers.com/insights/compliance-alert-irs-issues-proposed-regulations-clarifying-individual-coverage-hra-affordability/