The IRS has reversed its earlier guidance regarding 2015 ACA reporting regarding HRAs.
An employer that has an insured major medical plan and an HRA in place, for which an individual can only enroll in if they are in the major medical plan, is not required to report the HRA coverage for an individual covered by both arrangements. If the employee has an HRA through one employer and medical coverage through another employer (such as spousal coverage) then each employer must report separately.
This relief by the IRS is great news for employers as separate reporting for the HRA will not be required. Contact any of the Broad Reach Benefits staff for complete details.