- This event has passed.
Distribute annual Individual Coverage HRA Notice (if applicable)
October 1, 2025
- Only applies to employers that sponsor individual coverage health reimbursement
arrangements (ICHRAs) - Due at least 90 days before the beginning of the plan year. Notice must include specific
information about the ICHRA, including the maximum dollar amount, some limitations of the
ICHRA, a statement of the right to opt-out, and the effect on the individual’s ability to obtain
premium tax credits for individual coverage, among other items. - A model notice is available here: https://www.irs.gov/pub/irsutl/health_reimbursement_arrangements_faqs.pdf
