A common question is "will offering a standalone HRA in 2014 prevent employees from obtaining individual premium tax credits?" The answer is no. Employees who receive a standalone Health Reimbursement Arrangement (HRA) benefit can still access premium tax credits, as long as they meet other eligibility criteria based on household size and income. This is because an HRA does not consitute an "eligible employer-sponsored plan". In other words, offering a standalone HRA to employees does not disqualify them from the individual preminum tax credits.

This guide provides an overview of the North Carolina Health Insurance Exchange including the history of the Exchange, how the Exchange will operate, and Exchange information for North Carolina residents and small businesses.

Should we play or pay? Employers with over 50 employees are trying to figure out how to deal with the Affordable Care Act's "employer mandate" which requires applicable large employers to either offer health insurance, or else pay a tax penalty.

This guide provides an overview of the Utah Health Insurance Exchange including the history of the Exchange, how the Exchange will operate, and Exchange information for Utah residents and small businesses.

Oregon Health Insurance Exchange released proposed rates for coverage starting 2014. The Oregon Health Insurance Exchange, Cover Oregon, will be Oregon's marketplace where individuals and small businesses can shop for health insurance plans and receive access to ACA tax credits and subsidies. How much will health plans cost for individuals, families, and small businesses through the Oregon Health Insurance Exchange?

This guide provides an overview of the Virginia Health Insurance Exchange including the history of the Exchange, how the Exchange will operate, and Exchange information for Virginia residents and small businesses.

A big milestone for any small businesses is offering small business health insurance for the first time. Your small business is off the ground, you're looking to hire your first employee, or perhaps you need a health benefits package to retain a key employee.

Last week the Centers for Medicare and Medicaid Services (CMS) released a set of frequently asked questions on the Small Business Health Options Program (SHOP)-only marketplaces. The SHOP Marketplaces are the small business group health insurance exchanges required in each state per the Affordable Care Act (ACA). 

This guide provides an overview of the Iowa Health Insurance Exchange including the history of the Exchange, how the Exchange will operate, and Exchange information for Iowa residents and small businesses.

A health reimbursement account is another term used for a Section 105 Health Reimbursement Arrangement (aka Health Reimbursement Account or HRA). With a health care reimbursement account, any employer can reimburse employees tax-free for eligible health care expenses including health insurance premiums. Think of it as a business expense account for health care.