KEY DEADLINES
Oct. 3, 2023—Provide ICHRA notice for 2024 plan year
(calendar year plans only)
Employers who offer individual coverage health reimburse-ment arrangements (ICHRAs) must provide a notice to eligible employees regarding the ICHRA’s coverage. This notice must be provided at least 90 days before the beginning of each plan year. For ICHRAs that operate on a calendar year basis, this notice must be provided by Oct. 3, 2023, for the upcom-ing 2024 plan year. A model notice is available for employers to use.