IRS and Treasury recently issued proposed regulations addressing the treatment of direct primary care (“DPC”) arrangements as medical care expenses under Internal Revenue Code Section 213, including the interaction of such arrangements with health reimbursement arrangements (“HRAs”) and other types of account-based plans. This webinar will cover:
- the new guidance on DPC arrangements;
- reimbursements for DPC arrangements from HRAs, health FSAs and HSAs;
- the impact of DPC arrangements on HSA contribution eligibility; and
- related guidance on health care sharing ministries (HCSMs).