When the U.S. health care overhaul is implemented, it will create some new options for providing health care to retirees, including health reimbursement arrangements, which can be arranged in more than one way, depending upon what the employer is trying to accomplish. "Employers who want to drop retiree medical coverage but help retirees purchase exchange coverage can do so without causing lower-income retirees to lose subsidy eligibility by giving retirees the option to enroll in the HRA," said Rich Stover, a principal with Buck Consultants.

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