Proposed regs would allow integrating HRAs and similar arrangements with individual health insurance coverage
Preamble to Prop Reg REG-136724-17, Prop Reg § 1.36B-2, Prop Reg § 54.9801-2, Prop Reg § 54.9802-4, Prop Reg § 54.9815-2711, Prop Reg § 54.9831-1 …