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TREAS/IRS RIN: 1545-BP17 Publication ID: Spring 2023 
Title: Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare 

Final regulations regarding application of the employer shared responsibility provisions to Health Reimbursement Arrangements (HRAs) and other account-based group health plans.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 54   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4980H    26 U.S.C. 105(h)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/30/2019  84 FR 51471   
NPRM Comment Period End  12/30/2019 
Final Action  12/00/2023 
Additional Information: REG-136401-18 (NPRM) Drafter attorney: Jennifer Friedman (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Linda Mendel (202) 921-8753 CC:EEE:EB:HW
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Friedman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5708,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846