Congress has passed the CURE Act, and President Obama has signed the legislation. This change effects small employers which do not meet the “large employer” definition under the Affordable Care Act (fewer than 50 FTEs), and do not offer group health plans. Under the provision, employees may use qualifying HRAs to purchase coverage in the individual market. These arrangements will no longer be considered “group health plans” and, with the exception of the Cadillac tax, will not be subject to the ACA’s requirements and/or limitations for group plans.