EMPLOYEE PLANS

TD 9867, page 98. This document contains final regulations concerning Public Health Services Act (PHS Act) sections which are incorporated into section 9815 of the Internal Revenue Code. The final regulations allow integrating HRAs with individual health insurance coverage to satisfy PHS Act sections 2711 and 2713, and include conditions under which certain HRAs limited in dollar amount satisfy the conditions to be excepted benefits under section 9831(c)(1). In addition, the final regulations include a rule regarding when individuals offered an HRA integrated with individual coverage remain eligible for a premium tax credit. The final rule was published jointly with the Departments of Labor and of Health and Human Services.