Individual Coverage HRA Model Attestations

This document is about providing model attestations for employers to use when offering individual coverage health reimbursement arrangements (HRAs) to their employees. It includes instructions on the annual coverage substantiation requirement and the ongoing substantiation requirement that HRAs must implement, as well as the model attestation forms that employers can use to satisfy these requirements. The document also includes information on the Paperwork Reduction Act and how to provide feedback on improving these forms.