Individual coverage health reimbursement arrangements—ICHRAs for short—offer an alternative to the traditional employer-sponsored group health plan by allowing employers of any size to reimburse employees’ premium on a pretax basis for health insurance they purchase individually. As ICHRAs gain traction among employers, we set out to see what conclusions we could draw from our clients electing this type of arrangement. The white paper discusses: 

• Types of plans for employees 
• Factors influencing employee participation
• Cost impact on enrollment
• Other considerations
• How enrollment characteristics differ between employers that previously offered or didn’t offer coverage 
• What we learned