Description

Employers that offer ICHRAs must provide notice to eligible employees regarding the ICHRA’s coverage and its interaction with the Affordable Care Act’s (ACA) premium tax credit. This notice must be provided at least 90 days before the beginning of each plan year. For ICHRAs that operate on a calendar-year basis, this notice must be provided by Oct. 3, 2024, for the upcoming 2025 plan year. A model notice is available for employers to use.