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Section 105 HRA for one employee or spouse available since 1954. The Section 105 HRA is unique because the Affordable Care Act (ACA) did not consider a one employee HRA a group health plan. It escaped many of the limitations of the 2+ employee HRA plans after the ACA.
Core HRA or Group Coverage HRA (GCHRA) for 2+ employees available since 1954, dubbed HRA in 2004 by the IRS and limited in 2014 by ACA. After the Affordable Care Act the HRA for 2 or more employees had to be integrated with employer sponsored group health insurance. The following six HRA design options are available.