{
  "author": {
    "name": "From Healthcare Reform Facts By Alson Martin",
    "webUrl": "/author/profile/from-healthcare-reform-facts-by-alson-martin/",
    "description": "",
    "imageLarge": "https://secure.gravatar.com/avatar/f16d6fc2845f417ea0e93a3f2b6cd37d?s=136&d=mm&r=g",
    "estimate": 1,
    "social": [],
    "articles": [
      {
        "uri": "/2014/02/25/do-exec-physical-diagnostic-reimbursement-plans-wo/",
        "title": "Do exec physical, diagnostic reimbursement plans work under PPACA?",
        "byline": "From Healthcare Reform Facts By Alson Martin",
        "kicker": "",
        "prettyDate": "February 25, 2014",
        "timeToRead": "4 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/from-healthcare-reform-facts-by-alson-martin/",
            "name": "From Healthcare Reform Facts By Alson Martin"
          }
        ],
        "kickerNode": [],
        "summary": "IRS Notice 2013-54[2] provides that HRAs cannot be offered by employers unless the participants are also enrolled in a major medical plan of the employer or the employers spouse.",
        "body": null
      }
    ]
  }
}