Are you ready to talk to your clients about the new health reimbursement arrangements (HRAs) that can now be offered by businesses of any sizes?  These "cash-for-coverage" plans may signal a real shift in the way employers provide health insurance benefits to their employees. This courses provides an overview of  QSEHRAs, ICHRAs and EBHRAs: their purpose, function, features, and benefits, as well as the requirements they impose on sponsoring employers and participating employees.

• describe a health reimbursement arrangement (HRA) 
  
• explain the basics of the various types of HRAs:  QSEHRAs, ICHRAs and EBHRAs
  
• assess the benefits these HRAs offer, for both employers and employees
  
• cite the distinguishing features of each HRA, and how the benefits each provides differ from traditional group health insurance plans
  
• know the terms and conditions that must be met by an employer to offer these HRAs, and by employees to participate in these HRAs 
  
• understand the tax advantages of an HRA for both the employer and  the employee