This one (1) hour CE course provides an overview of HRA (Health Reimbursement Arrangement) plans. Covering the history of HRAs, legal/regulatory rules pertaining to them and establishing an HRA for employees and assisting the employer in setting up one. The program will include reviewing the changes made to HRAs as the result of the Affordable Care Act and the new alternative HRA arrangements including Qualified Small Employer HRAs (QSEHRA), Individual Coverage HRAs (ICHRA) and Excepted Benefit HRAs (EBHRA). Course ID #389139