IRS Notice 2018-88 (Nov. 19, 2018)
Available at https://www.irs.gov/pub/irs-drop/n-18-88.pdf
The IRS has issued Notice 2018-88 to “initiate and inform the process” of developing guidance addressing how the Code’s employer shared responsibility provisions (Code § 4980H) and discriminatory self-insured health plan rules (Code § 105(h)) apply to HRAs that are integrated with individual health insurance coverage, as proposed in regulations issued last month (see our Checkpoint article). The notice suggests possible approaches to issues raised under these and other Code provisions and requests public comments. We will cover IRS Notice 2018-88 in next week’s EBIA Weekly. Meanwhile, for more information, see EBIA’s Consumer-Driven Health Care manual at Section XXI.A.4 (“Proposed Regulations Would Expand the Use of HRAs”). See also EBIA’s Health Care Reform manual at Section XXVIII (“Shared Responsibility for Employers (Play or Pay Penalty Tax)”) and EBIA’s Self-Insured Health Plans manual at Section XII (“Nondiscrimination Rules Under Code § 105(h)”).
Contributing Editors: EBIA Staff.