A Practice Note addressing the expanded usability of health reimbursement arrangements (HRAs) under final regulations issued in June 2019 that allow HRAs and other account-based group health plans to be integrated with individual health insurance coverage. These arrangements are known as individual coverage HRAs (or ICHRAs). The final regulations were jointly issued by the Departments of Labor (DOL), Health and Human Services (HHS), and Treasury in response to a Trump administration executive order.