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HRA card Particularly for “middle ground” employers, HRAs could be a way to offer coverage to less healthy employees so the cost of insuring them isn’t reflected in the group plan. (Photo: Shutterstock)

If you’re the owner, manager or human resources point-person for a small-to-mid-sized business, you are likely carefully monitoring the ongoing Republican Party tinkering with the Patient Protection and Affordable Care Act.

Dan Cook


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