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 integrated with individual health insurance coverage. These arrangements are known as "individual coverage HRAs" (ICHRAs). This resource addresses key issues involving ICHRAs, including a Department of Labor (DOL) safe harbor under which individual coverage offered under an ICHRA is not subject to the Employee Retirement Income Security Act of 1974 (ERISA) if several conditions are satisfied.