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Lockton Health Reform and Compliance
IRS proposes rules allowing HRA reimbursement of direct primary care and healthcare sharing ministry fees

IRS proposes rules allowing HRA reimbursement of direct primary care and healthcare sharing ministry fees

The IRS has proposed regulations that would treat direct primary care arrangement (DPCA) fees as medical care or medical insurance, opening the door to their reimbursement from health reimbursement arrangements. While the proposal is unsurprising in many respects, the definitive guidance is welcome.

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