The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and Treasury issued guidance confirming that employers may not reimburse employees for the cost of individual health coverage, either on a pre-tax or post-tax basis. Additionally, the guidance makes clear that an employer may not offer high-risk employees a choice between cash and coverage under the employer?ÇÖs plan. The DOL will consider such an offer to be discriminatory.
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