The 21^st Century Cures Act, that was signed late last year and took effect on January 1^st, 2017, has a provision included that reinstates using “stand-alone” Health Reimbursement Arrangements (HRAs), allowing small employers to fund employees individual purchased health coverage. “Stand-alone” HRAs are HRAs created that are not part of or attached to any employer sponsored health insurance offering. This is great news for small employers that are looking for ways to help their employees with the cost of health coverage but are not able to purchase a group health plan. Back in 2013, the ACA prevented small employers from continuing to offer “stand-alone” HRAs, prior to the recently signed provision. The new provision has some specific requirements in order to stay in compliance, such as maximum reimbursements, along with eligibility and non-discrimination rules. Additional information can be found here: http://www.forbes.com/sites/ashleaebeling/2017/01/05/small-business-health-reimbursement-accounts-resurrected-for-2017/#5a8dbc615227.