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Home Events Deadline to Distribute Individual Coverage Health Reimbursement Arrangement [ICHRA] Notice

Date

Oct 03 2025

Time

All Day

Deadline to Distribute Individual Coverage Health Reimbursement Arrangement [ICHRA] Notice

Who Does This Impact?

Employers that provide an Individual Coverage Health Reimbursement Arrangement (ICHRA).

Due Date Details

Please note that the due dates utilize a plan year start date of 1/1.

October 3rd. 

For a new employer that is established less than 120 prior to the beginning of the first plan year of the individual coverage HRA, the notice may be provided no later than the date on which the HRA may first take effect for the participant, for that first year of the HRA.

For 2021, the plan administrator or employer may qualify for relief from the deadline under EBSA Disaster Relief Notice 2020-01 (source: DOL).

Filing Requirement(s)?

No filing requirement.

Who Gets It?

Eligible employees

Get The Details

Employers that provide an ICHRA must furnish written notice to each participant containing information such as a description of the HRA’s terms, a statement that the HRA may not reimburse medical expenses unless substantiation requirements are met, and the contact information of a person who can answer participants’ questions about the ICHRA.

  • Employers must provide written notice to each eligible employee at least 90 days before the start of the plan year.
  • Newly eligible employees written notice must be provided no later than the date on which the ICHRA may first take effect for the participant
  • New Employers that were established less than 120 days prior to the beginning of the first plan year of the individual coverage HRA, written notice must be provided no later than the date on which the HRA may first take effect for the participant, for that first plan year of the HRA.
Is There a Template Available To Help Me?
Resources for Individual HRAs (source: IRS)

On June 20, 2019, the Internal Revenue Service, the Department of the Treasury, the Department of Labor and the Department of Health and Human Services issued final rules regarding health reimbursement arrangements (HRAs) and other account-based group health plans. Specifically, the final rules allow HRAs and other account-based group health plans to be integrated with individual health insurance coverage or Medicare, if certain conditions are satisfied (an individual coverage HRA). The final rules also set forth conditions under which certain HRAs and other account-based group health plans will be recognized as limited excepted benefits (an excepted benefit HRA).

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