IRS Notice 2013-54 indicates a health reimbursement account (HRA) without associated group coverage is not integrated and would be in non-compliance. Meaning an employer reimbursing employees who are purchasing individual insurance through the exchanges. However, Section II ITEM B. "Employer Payment Plans" seems to indicate an after tax approach is acceptable.

1) Can the employer reimburse employees for the cost of premiums for individual policies obtained through the exchange on an after tax basis.

2) Assuming question 1 is yes, will the employer be violating any Department of Labor (DOL) policies such as the November 6, 2014 frequently asked questions on the DOL website.