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

An HRA designed for small businesses is overall providing adequate 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 for new insurance options for small businesses, which were still struggling to provide affordable insurance to employees years after the passage of the Affordable Care Act.

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