Over Age 65 Carve Out w/ HRA
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• The HRA can be set up as a Non
Linked HRA which can be offered for an
active C’ Corp group
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– No longer insured with the group plan
– To help pay for the medical costs not paid for by
Medicare or Medicare Supplement
– Allows Rollover for use during retirement as
a Spend Down
– Must include all eligible employees
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