The IRS Determination Letter Program Reopens (A Little) for More Business

If you sponsor a recently merged qualified retirement plan or an individually designed statutory hybrid plan, you may not be shut out from the IRS Determination Letter Program any longer.

Effective January 1, 2020, employers can establish two new Health Reimbursement Accounts (HRAs) — an Individual Coverage HRA (ICHRA) and an Excepted Benefit HRA (EBHRA).

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