The Individual Coverage Health Reimbursement Arrangement (ICHRA) is an alternative to traditional group health plan coverage. Below you will find various resources that will help churches establish an Employer ICHRA plan. These resources have been graciously provided by Church of the Brethren Benefit Trust. 

Note:  The template ICHRA plan document provided by BBT only permits reimbursement of individual health insurance policy premiums. It does not permit reimbursement of other eligible medical expenses.

Disclaimer

The material provided here is as general information, education and guidance; it should not be construed as, and does not constitute, legal advice nor accounting, tax, or other professional advice or services on any specific matter. Readers should consult with their counsel or other tax professional advisor before acting on any information contained in this presentation.

In accordance with IRS Circular 230, we hereby inform you that any U.S. federal tax advice contained in this document (including any directed links) is not intended or written to be used, and cannot be used for the purpose of (i) avoiding penalties under the Internal Revenue Service Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.