This document discusses health reimbursement accounts (HRAs) for small businesses in light of recent healthcare reforms. It notes that the Affordable Care Act created new regulations that increased challenges for small businesses providing health benefits. While HRAs had previously been an attractive option, the Department of Labor announced in 2013 that stand-alone HRAs with more than 2 participants must comply with annual limit regulations, limiting their availability. The document outlines three types of HRAs that remain compliant options: integrated HRAs linked to group plans, retiree HRAs, and one-person stand-alone HRAs. It stresses the importance of evaluating current plans and discussing compliance and tax opportunities with advisors.