Clarifying employer’s ability to reimburse employee premiums for purchase of individual health insurance coverage

An employer health care arrangement, such as a health or medical reimbursement arrangement (HRA) or other employment plans, under which an employer reimburses an employee for the premiums for the purchase of individual health insurance coverage does not constitute a group health plan for any purposes, including for purposes of applying any of the following: (1) The Public Health Service Act (including sections 2711 and 2714 of such Act, 42 U.S.C. 300gg–11, 300gg–14). (2) Public Law 111–148. (3) The Internal Revenue Code of 1986 (other than for purposes of section 36B of such Code). (4) The Employee Retirement Income Security Act of 1974. (5) The HIPAA privacy regulations (as defined in section 1180(b)(3) of the Social Security Act, 42 U.S.C. 1320d–9(b)(3)). (6) The Health Insurance Portability and Accountability Act of 1996. (7) COBRA continuation coverage under title XXII of the Public Health Service Act (42 U.S.C. 300bb–1 et seq.), section 4980B of the Internal Revenue Code of 1986, or title VI of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1161 et seq.).