Small Ministries May Qualify to Maintain Stand-Alone Health Reimbursement Arrangements
"A recent change in the law will allow many ministries to reimburse employees for individual insurance premiums and medical expenses on a tax-free basis. The payments to the employee can be made under a small employer health reimbursement arrangement (HRA). Churches must have fewer than 50 full-time employees and cannot offer a group health plan to any of their employees." See full post here.