A Practice Note addressing the expanded usability of health reimbursement arrangements (HRAs) under final regulations issued in June 2019 that, among other things, allow HRAs and other account-based group health plans to be recognized as limited excepted benefits—including arrangements known as "excepted benefit HRAs" (EBHRAs). Excepted benefits are not required to comply with certain requirements under the Public Health Service Act (PHSA), Internal Revenue Code (Code), and Employee Retirement Income Security Act of 1974 (ERISA).