Health Reimbursement Arrangements (HRAs) are federally regulated, employer-sponsored health benefit plans that allow participants to receive reimbursement for eligible out-of-pocket healthcare expenses (including certain health insurance premiums). Reimbursements for eligible medical expenses made via an HRA are 100% employer funded, and are generally excluded from federal, state and Social Security taxes.

Stand-alone Health Reimbursement Arrangements (HRAs) provide small businesses a way to offer employees excellent health benefits without the cost or complication of group health insurance. 

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

Defined contribution health plans are fast becoming popular with small businesses as an alternative to group health insurance. With a "pure" defined contribution plan a business contributes a fixed dollar amount (a "defined contribution") toward employees' health care costs, including purchasing their own personal insurance policies. 

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

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?