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Would an employee who uses a balance in a health reimbursement arrangement to pay COBRA premiums after termination of employment be eligible for the subsidy?

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Would an employee who uses a balance in a health reimbursement arrangement to pay COBRA premiums after termination of employment be eligible for the subsidy?

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No. The IRS says payments from an HRA are effectively from the employer. As a result, the employee really isn’t making his or her own contribution and thus isn’t eligible for the subsidy.

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