In 2013, the Department of Labor issued a technical release modifying annual limit regulations as they pertained to stand-alone health Reimbursement Arrangements (HRAs). One outcome was to limit stand-alone HRAs to benefit plans with 1 participant only. While healthcare reimbursement plans (HRPs) were able to fill part of the void for companies with 2+ participants, they only reimburse premiums and preventive care expenses as needed—not additional medical expenses.

The Small Business Healthcare Relief Act (SBHRA), which intends to create a new Health Reimbursement arrangements for small businesses, made some progress at the latter end of November. Here is the latest information.