Treas. Reg. § 54.9802-4

Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.

eCFR amendment effective 2019-06-20 · in effect Jun 20, 2019 to Aug 19, 2019

Link to an amendment published at 84 FR 28987, June 20, 2019.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9802-4&asof=2019-06-20 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.