This should not be taken as legal or tax advice.
Specifically, the order:
- Confirms that employers of any size may establish HRAs that reimburse for individual health insurance premiums.
- Confirms that individual policies paid for by an employee who has an HRA are subject to individual health insurance regulations (not group health insurance regulations).
- Repeals the 2009 Colorado Department of Insurance Bulletin No. B-4.32.
For history on this issue, you may be interested in the following posts: