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HRA card An Individual Coverage HRA is affordable if the “employee’s required HRA contribution” for the month does not exceed 1/12 of the product of the employee’s household income for the taxable year. (Photo: Shutterstock)

New regulations issued by the Departments of Labor, Treasury, and Health and Human Services have expanded the use of health reimbursement accounts (HRAs) by allowing reimbursements for individual market insurance premiums.

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