HRA card As small businesses growlarger in terms of employee numbers, they tend to haveless-generous allowances for the QSHRAs. (Photo:Shutterstock)

An HRA designed for small businesses is overall providingadequate employee health coverage, although some variation exists,depending on the size of the company, a new study suggests.

The model is a relatively new one: qualified small employer HRAs(QSHRAs) came onto the market in 2016, amid a growing demand fornew insurance options for small businesses, which were stillstruggling to provide affordable insurance to employees years afterthe passage of the Affordable Care Act.

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