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OIRA review of final regulations, health reimbursement arrangements

OIRA review of final regulations, health reimbursement

OMB’s Office of Information and Regulatory Affairs (OIRA) has received for review from the U.S. Treasury Department final regulations concerning health reimbursement arrangements.

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The final regulations are listed on the OIRA website as:

  • RIN: 1545-BO46: Application of various provisions of section 2711 of the Public Health Service Act, the Affordable Care Act, and the Internal Revenue Code to health reimbursement arrangements


Treasury regulations that are identified as “major” regulations are subject to review by OMB’s OIRA before being issued, pursuant to Executive Order 13771. 

From the limited information provided by OIRA, it appears that this release would finalize regulations concerning health reimbursement arrangements as proposed by Treasury and the IRS in October 2018. The proposed regulations allowed health reimbursement arrangements to be integrated with certain types of individual health insurance coverage, provided that specific conditions were met. The proposed regulations also set forth conditions under which certain health reimbursement arrangements would be recognized as limited excepted benefits. Read TaxNewsFlash

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