1545-BP17 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Health Reimbursement Arrangements and Other Account-Based Group Health Plans

Proposed regulations applying various provisions of the Internal Revenue Code to Health Reimbursement Arrangements (HRAs), in particular, for the potential use of HRAs to fund purchases of individual health insurance policies.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Regulatory 26 CFR 1 26 CFR 54 26 U.S.C. 7805 26 U.S.C. 9833 No NPRM 11/00/2019 REG-136401-18 (NPRM) Drafting attorney: Jennifer Solomon (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Kathryn Johnson (202) 622-1190 CC:EEE:EB:HW No None No No No Jennifer Friedman Senior Counsel 1545 Internal Revenue Service IRS 202 317-4574 855 592-9846 jennifer.s.friedman@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5712, Washington DC 20224