Employers and employee organizations are often looking for new, creative ways to expand, streamline, or restructure employees’ health benefits.  Starting in January 2020, employers may offer two different health reimbursement arrangements (“HRA’s”) to their current employees.  Typically, employers offer HRAs for retirees through collective bargaining agreements but do not offer them for current employees because

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This blog post was authored by Shardé C. Thomas.

1. Whether you should be paying the PCORI fee on your self-insured arrangement.

Sponsors of self-insured health plans must pay a fee to help fund the Patient Centered Outcomes Research Institute (PCORI). The PCORI fee is equal to the average number of “lives covered” during