# Find the original sources behind our reporting

Canonical reader page: https://ichrareport.com/research/source-library/

Publisher: ICHRA Report

Originally published: 2026-09-12

Substantively updated: 2026-09-19

Sources checked: Not recorded

Data period: Not recorded

[Home](https://ichrareport.com/) [Research](https://ichrareport.com/research/)  Source library

Sources and coverage

Use this library to open government guidance, industry studies and company announcements cited by ICHRA Report. Source notes explain what each document supports, its review date and any important limits.

At a glance

Source records  **130**

Latest source review  **September 25, 2026**

Original employer survey  **Not yet conducted**

## What this research cycle covers

The September review includes a public-source pricing audit and practical decision guides, alongside federal terminology and guidance, affordability, HSA and premium-tax-credit implications, selected state actions, carrier availability, provider launches, adoption data and employer research. Sources were selected for direct relevance, identifiable provenance and the ability to check dates and definitions.

The library also retains older sources used elsewhere on the site. A September release date does not mean every older provider profile was re-reviewed in September; check each source date below.

## Coverage limits and open questions

- No complete 50-state legislative or county-by-county 2027 carrier inventory.
- No verified national ICHRA census or standardized provider market shares.
- No original employer survey or independently measured cross-provider outcomes.
- Current Marketplace paid-enrollment totals were not extracted from the CMS data catalog.
- Undated company notices carry the date checked, not an invented release date.

## Reusable records

These files contain our source descriptions and article metadata, not copies of the underlying copyrighted reports.

[Source records (JSON)](https://ichrareport.com/data/sources.json) · [Article records (JSON)](https://ichrareport.com/data/newsroom.json) · [Selected observations (JSON)](https://ichrareport.com/data/market-observations.json) · [Pricing observations (JSON)](https://ichrareport.com/data/pricing-transparency.json)

## Full source library

[1 HealthCare.gov — Individual Coverage Health Reimbursement Arrangements Federal overview of ICHRA contributions, employee classes, class-size minimums, affordability, and implementation timing. Source reviewed 2026-09-11](https://www.healthcare.gov/small-businesses/learn-more/individual-coverage-hra/)[2 HealthCare.gov — Individual coverage HRA offer and Marketplace coverage Federal guidance for employees evaluating affordability, premium tax credits, and enrollment choices. Source reviewed 2026-08-16](https://www.healthcare.gov/job-based-help/ichra/)[3 Internal Revenue Service — Revenue Procedure 2025-25 Sets the required contribution percentage at 9.96% for plan years beginning in 2026. Source reviewed 2026-08-16](https://www.irs.gov/irb/2025-32_IRB)[4 Internal Revenue Service — Questions and answers on the Premium Tax Credit Current premium-tax-credit affordability percentages and interaction with employer-sponsored coverage. Source reviewed 2026-09-11](https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit)[5 Internal Revenue Service — Internal Revenue Bulletin 2019-28 — HRA integration final rules Primary regulatory text for ICHRA notice timing, individual-coverage substantiation, classes, and opt-out rules. Source reviewed 2026-08-16](https://www.irs.gov/irb/2019-28_IRB)[6 Internal Revenue Service — ICHRA affordability safe harbors Employer-mandate safe-harbor framework for applying ICHRA affordability rules. Source reviewed 2026-08-16](https://www.irs.gov/irb/2019-42_IRB)[7 Centers for Medicare & Medicaid Services — 2026 Marketplace Open Enrollment Report Reports 23.1 million Marketplace plan selections or automatic re-enrollments during the 2026 open enrollment period. Source reviewed 2026-08-16](https://www.cms.gov/newsroom/press-releases/exchange-coverage-remains-near-record-high-23-1-million-enroll-2026-reflecting-continued-strength)[8 HRA Council — Growth Trends for ICHRA & QSEHRA 2024–2025 Aggregated industry report from 15 member organizations; reports 34% ALE ICHRA growth, 52% non-ALE growth, and 83% first-time benefit offerers in the contributed dataset. Source reviewed 2026-08-16](https://hracouncil.org/report/)[9 HRA Council — Mississippi Governor Signs ICHRA Tax Credit Bill Industry association notice linking to Mississippi's enacted 2026 ICHRA tax-credit legislation. Source reviewed 2026-08-16](https://www.hracouncil.org/page-18068/13624251)[10 HRA Council — Arizona ICHRA bill highlights state progress Industry association summary of Arizona HB 2693, signed June 4, 2026, directing an ICHRA feasibility study for state employees. Source reviewed 2026-08-16](https://hracouncil.org/news/13641596)[11 Savii — Savii — Modern ICHRA benefits platform Provider-published overview of its platform, plan-shopping experience, administration, and support model. Source reviewed 2026-08-16](https://savii.ai/)[12 Savii — Solutions for Employers Provider-published documentation for contribution management, enrollment tracking, compliance workflows, reporting, and intended employer segments. Source reviewed 2026-09-11](https://savii.ai/solutions-for-employers)[13 Savii — About ICHRA Provider-published description of implementation, documentation, substantiation, and employer use cases. Source reviewed 2026-08-16](https://savii.ai/about-ichra)[14 Savii — Book a Savii demo Provider page addressing employers, employees, and brokers. Source reviewed 2026-08-16](https://savii.ai/lets-talk)[15 Take Command — Take Command HRA administration Provider-published overview stating support for enrollment, compliance, and employees and use by more than 8,000 organizations. Source reviewed 2026-09-11](https://www.takecommandhealth.com/)[16 Take Command — HRA administration pricing Historical source retained for provenance. The URL returned HTTP 404 on September 12, 2026; it is not current pricing evidence. See PRICE-TC-2023 and the pricing-transparency audit. Source reviewed 2026-09-12](https://www.takecommandhealth.com/pricing)[17 Take Command — ICHRA employee affordability calculator Provider-operated affordability tool and employee-facing explanation. Source reviewed 2026-08-16](https://www.takecommandhealth.com/ichra-employee-affordability-calculator)[18 Remodel Health — ICHRA+ Provider-published description of automated premium payments, employer tools, and compatibility with more than 200 HRIS and payroll systems. Source reviewed 2026-09-11](https://remodelhealth.com/ichra-plus)[19 Remodel Health — Remodel Health for brokers and agents Provider-published scale, service, broker-support, and PeopleKeep relationship claims. Source reviewed 2026-08-16](https://remodelhealth.com/brokers-and-agents)[20 Remodel Health — ICHRA for enterprise businesses Provider-published enterprise capabilities, payment operations, integration breadth, and customer-support claims. Source reviewed 2026-08-16](https://remodelhealth.com/enterprise-businesses)[21 PeopleKeep — PeopleKeep pricing Provider-published ICHRA pricing starting at $25 per employee per month plus a $50 base fee, with no charge for employees who opt out. The page also specifies a three-seat minimum and seat fees for account administrators; confirm the total quote. Source reviewed 2026-09-25](https://www.peoplekeep.com/pricing)[22 PeopleKeep — PeopleKeep ICHRA administration Provider-published product overview for digital HRA administration, shopping, documentation, and expense tracking. Source reviewed 2026-09-11](https://www.peoplekeep.com/individual-coverage-hra-ichra)[23 PeopleKeep — PeopleKeep ICHRA contribution reporting Provider-customer dataset and contribution analysis. Useful as a directional benchmark, not a census of the full ICHRA market. Source reviewed 2026-08-16](https://www.peoplekeep.com/blog/ichra-report)[24 Thatch — Thatch modern health benefits platform Provider-published platform, health-wallet, support-metric, and ICHRA information. Source reviewed 2026-08-16](https://thatch.com/)[25 Thatch — Custom ICHRA plans and administration Provider-published employer design, employee-class budgeting, launch, and administration information. Source reviewed 2026-08-16](https://thatch.com/ichra)[26 Thatch — Thatch for Platforms Provider-published APIs and embeddable components for platforms integrating ICHRA workflows. Source reviewed 2026-08-16](https://thatch.com/platforms)[27 Thatch — Thatch welcomes Venteur customers Provider announcement that Venteur employers, employees, and brokers would transition to Thatch beginning in April 2026. Source reviewed 2026-08-16](https://thatch.com/press/venteur)[28 Thatch Support — Venteur member transition FAQs Support documentation stating that Venteur customers were transferred during April 2026. Source reviewed 2026-08-16](https://support.thatch.com/venteur-member-transition-faq)[29 SureCo — SureCo for HR teams Provider-published specialization for organizations with roughly 200 or more eligible employees, plus carrier, HRIS, and compliance capabilities. Source reviewed 2026-08-16](https://www.sureco.com/human-resources)[30 SureCo — SureCo enrollment platform Provider-published large-group enrollment, provider lookup, plan filtering, HRIS synchronization, reporting, and support information. Source reviewed 2026-08-16](https://www.sureco.com/enrollment-platform)[31 SureCo — 2026 State of ICHRA Report Vendor-sponsored research using surveys and behavioral data. Treat findings as directional and review the report methodology before relying on them. Source reviewed 2026-08-16](https://www.sureco.com/2026-state-of-ichra-report-sureco)[32 Internal Revenue Service — Revenue Procedure 2026-26 Section 3.02 sets the required contribution percentage at 10.22% for plan years beginning in 2027. Section 5 establishes the effective period. Source reviewed 2026-09-11](https://www.irs.gov/irb/2026-31_irb)[33 HRA Council — 2026 Growth Trends report hub and methodology Reporting hub lists 17 contributing organizations. The full report has now been reviewed; see the separate Volume Five source for figures and methodology. Source reviewed 2026-09-11](https://www.hracouncil.org/report)[34 Internal Revenue Service — Internal Revenue Bulletin 2022-45: ICHRA offers and family tax-credit eligibility The discussion of related HRA individuals explains the distinction between employee-only offers and offers covering family medical expenses; it states that the ICHRA affordability rules were not changed by these final regulations. Source reviewed 2026-09-13](https://www.irs.gov/irb/2022-45_IRB)[35 Internal Revenue Service — Publication 969: HRA, HSA and health FSA structures Federal benefit structures, employer-only HRA funding, medical reimbursement, unused balances and HSA interaction. 2025 edition; annual figures are not reused as current limits. Source reviewed 2026-09-13](https://www.irs.gov/publications/p969)[36 Internal Revenue Service — Notice 2017-67: QSEHRA requirements Sections A-H and K: employer and employee eligibility, same terms, annual-limit mechanics, coverage proof, reimbursement and premium-tax-credit interaction. Historical dollar examples are not current limits. Source reviewed 2026-09-13](https://www.irs.gov/irb/2017-47_IRB)[37 Internal Revenue Service — Revenue Procedure 2025-32: 2026 QSEHRA limits Section 4.63: 2026 QSEHRA maximum permitted benefit of $6,450 self-only and $13,100 family. Not a contribution benchmark or a 2027 limit. Source reviewed 2026-09-13](https://www.irs.gov/irb/2025-45_IRB)[38 Internal Revenue Service — Publication 502: medical and dental expense categories Medical-care categories and reimbursement coordination. This deduction publication is not an HRA plan document; HRA-specific reimbursement rules still apply. Source reviewed 2026-09-13](https://www.irs.gov/publications/p502)[39 Internal Revenue Service — Employer shared responsibility questions: affordability safe harbors Questions 39–41 distinguish employer income safe harbors, consistent application and employee household-income analysis. Historical annual percentages are not reused. Source reviewed 2026-09-13](https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act)[40 U.S. Government Publishing Office — 26 CFR 54.4980H-5(e)(2)(iii): hourly rate-of-pay safe harbor 2025 codified edition; hourly 130-hour factor and lower-of-rates conditions. Pair the historical base percentage with the applicable annual IRS adjustment and ICHRA reliance rules. Source reviewed 2026-09-13](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol19/pdf/CFR-2025-title26-vol19-sec54-4980H-5.pdf)[41 Washington State Office of the Insurance Commissioner — Average 22.2% rate increase approved for Washington's 2027 Exchange individual market The September 9, 2026 official archive entry reports a 22.2% average actuarially justified increase versus 22.4% requested. The article omits the carrier count because another official OIC page displayed a conflicting count at review time. Source reviewed 2026-09-14](https://www.insurance.wa.gov/about-us/news/news-archive)[42 Connecticut Insurance Department — 2027 health insurance rate decisions for individual and small-group plans The September 11, 2026 decision reports average approved increases of 11.3% for individual plans and 15.1% for small-group plans, compared with 16.2% and 17.8% requested. The approximately 220,000 enrollment figure combines both markets. Source reviewed 2026-09-14](https://portal.ct.gov/cid/press-releases/2026-press-releases/2026-09-11-health-insurance-rate-decision-for-2027)[43 Take Command — Current HRA administration pricing Small $25+ PEPM and $40+ platform; large custom PEPM and $100+ platform. Active waiver needed to avoid billing. Source reviewed 2026-09-25](https://www.takecommandhealth.com/take-command-pricing)[44 Thatch — Current pricing and billing examples Four-person Standard example $230/month; Custom 10-enrolled-employee minimum $2,400/year. Examples are not universal quotes. Source reviewed 2026-09-25](https://thatch.com/pricing)[45 Thatch — Series C announcement September 15 company announcement; funding and distribution claims are not service or savings outcomes. Source reviewed 2026-09-25](https://thatch.com/v3/blog/thatch-series-c-announcement)[46 Remodel Health — ClearChoice launch ClearChoice is a Remodel Health service identity, not a separate administrator. Source reviewed 2026-09-25](https://remodelhealth.com/news/remodel-health-launches-clearchoice)[47 Remodel Health — UKG technology partnership Named company integration announcement; exact employer configuration needs verification. Source reviewed 2026-09-25](https://remodelhealth.com/news/remodel-health-introduces-technology-partnership-with-ukg)[48 Remodel Health — Paylocity integration announcement Named company integration announcement; exact employer configuration needs verification. Source reviewed 2026-09-25](https://remodelhealth.com/news/remodel-health-announces-strategic-integration-with-paylocity)[49 SureCo — 2025 Series A announcement Dated September 30, 2025; historical context only, not 2026 news. Source reviewed 2026-09-25](https://www.prnewswire.com/news-releases/sureco-raises-23-million-series-a-from-health-velocity-capital-and-kaiser-permanente-ventures-to-meet-accelerating-demand-for-ichra-among-large-employers-302570221.html)[50 Zorro — Zorro ICHRA and CHOICE platform Zorro describes employer plan design, broker tools and employee decision support. Its published savings examples are selected company case studies, not comparable outcomes across providers. Source reviewed 2026-09-25](https://www.myzorro.co/)[51 benefitbay — benefitbay ICHRA administration overview benefitbay says it offers licensed in-house advisors, reimbursement accounts and direct carrier payment. Its retention, satisfaction and no-lapse statements are company claims; the page does not provide a comparable independent audit. Source reviewed 2026-09-25](https://www.benefitbay.com/)[52 zizzl health — zizzl health ICHRA platform zizzl describes a broker-led channel. Georgia's insurance office names it among the commercial partners behind Georgia Access for Business; that confirms participation, not employer uptake or employee outcomes. Source reviewed 2026-09-25](https://zizzlhealth.com/)[53 StretchDollar — StretchDollar pricing The pricing page distinguishes an employer's $100 monthly base plus $25 per active employee from a $99 monthly broker portal. Neither is an insurance premium or an all-in employer contribution. Source reviewed 2026-09-25](https://www.stretchdollar.com/pricing)[54 Nexben — Nexben ICHRA offering Nexben identifies Finch and eHealth as partners. Finch's connection count must not be presented as native Nexben integrations; the actual employer system and enrollment handoff need confirmation. Source reviewed 2026-09-25](https://www.nexben.com/ichra/)[55 Gravie — Gravie ICHRA offering Gravie markets CHOICE/ICHRA alongside distinct products. Savings claims on its site are company marketing, not an independent comparison for the same workforce. Source reviewed 2026-09-25](https://www.gravie.com/ichra/)[56 Flyte HCM — Flyte HCM ICHRA page Flyte's public ICHRA page describes the service and directs readers to request pricing. A linked application uses another ICHRA domain, so this review does not assume Flyte alone performs every administrative step. Source reviewed 2026-09-25](https://flytehcm.com/ichra/)[57 Decisely — Decisely benefits services Public ICHRA-related material establishes topical participation, but does not make the contractual administrator and payment operator sufficiently clear to compare Decisely as a fully verified administrator. Source reviewed 2026-09-25](https://decisely.com/)[58 Georgia Office of Commissioner of Insurance — Georgia Access for Business launch Official announcement names zizzl as one of several commercial partners; no adoption outcome is established. Source reviewed 2026-09-25](https://oci.georgia.gov/press-releases/2026-09-15/insurance-commissioner-john-f-king-launches-georgia-access-business)[59 CMS — Employer initiatives: CHOICE Arrangements Page modified September 10, 2026; identifies CHOICE as the current agency name for ICHRA. Administrative resources do not establish new legislation. Source reviewed 2026-09-11](https://www.cms.gov/marketplace/employer-initiatives)[60 U.S. Small Business Administration — SBA recognizes CHOICE Arrangements September 3 agency announcement. Promotional savings claims are not used as independently measured outcomes. Source reviewed 2026-09-11](https://legacy.sba.gov/article/2026/09/03/sba-recognizes-innovative-choice-arrangements-major-win-small-businesses)[61 CMS — CHOICE Arrangement third-party administrator information Public administrator information sheet linked from CMS employer resources; a discovery resource, not our assessment of provider quality. Source reviewed 2026-09-11](https://www.cms.gov/files/document/choice-arrangement-third-party-administrator-information.pdf)[62 CMS — Updated statement regarding City of Columbus v. Kennedy Two-page August 4 statement describes the July 16 stay of specified 2027 rule provisions and the November 1–January 15 federal enrollment period. Litigation remains subject to change. Source reviewed 2026-09-11](https://www.cms.gov/files/document/statement-re-city-columbus-080426.pdf)[63 CMS — Marketplace regulations and guidance Primary update index used to check whether rule announcements have later implementation guidance. Source reviewed 2026-09-11](https://www.cms.gov/marketplace/resources/regulations-guidance)[64 CMS — 2027 Payment Notice final-rule announcement Historical rule announcement; read alongside the subsequent August 4 court-status statement. Do not assume every announced provision is in effect. Source reviewed 2026-09-11](https://www.cms.gov/newsroom/press-releases/cms-final-rule-lowers-costs-cracks-down-fraud-expands-state-control)[65 HRA Council — Growth Trends for ICHRA & QSEHRA, Volume Five Full 14-page report reviewed, including tables on pages 6, 8–10 and methodology on page 13. January 31 observation date; contributed records, estimated covered lives, and matched-cohort growth have different denominators. Source reviewed 2026-09-11](https://www.hracouncil.org/resources/Documents/2026%20HRA%20Council%20Data%20Report%20-%20PDF%20Version.pdf)[66 HRA Council via PR Newswire — 2026 Growth Trends report announcement Association-issued release establishes announcement date and positioning. The underlying PDF controls numerical interpretation. Source reviewed 2026-09-11](https://www.prnewswire.com/news-releases/strong-ichra-growth-among-large-employers-strengthens-aca-marketplace-and-risk-pool-hra-council-report-finds-302849192.html)[67 Employee Benefit Research Institute — 2026 EBRI–Morgan Health Employer ICHRA Survey 28-page chartbook; 984 decision-makers, online fieldwork March 19–May 5, 2026. Three sample segments; respondents receive an ICHRA description before interest questions. Intent is not implementation. Source reviewed 2026-09-11](https://www.ebri.org/docs/default-source/ichra-survey/2026ebrimh_ichrasurvey.pdf)[68 Employee Benefit Research Institute — ICHRA survey program and sponsors Research scope and commercial sponsor disclosures; sponsor participation includes questionnaire input. Source reviewed 2026-09-11](https://www.ebri.org/health/ichra-survey)[69 Morgan Health — New EBRI–Morgan Health survey on ICHRAs Sponsor's interpretation of employer research. Headline percentages may use different groups; the chartbook and question denominator take precedence. Source reviewed 2026-09-11](https://www.morganhealth.com/insights/new-ebri-morgan-health-survey-on-ichras)[70 HealthSherpa for ICHRA — 2026 ICHRA mid-year update Company-channel post reports 58% year-to-date enrollment-flow growth and an estimated national market above one million members. Exact publication date was not displayed; estimate is not a census. Source reviewed 2026-09-11](https://www.linkedin.com/posts/healthsherpa-for-ichra_2026-ichra-mid-year-update-activity-7485725377185710080-ZspX)[71 Cigna Healthcare — Individual and family medical plan shopping notice Undated notice checked September 11: individual/family medical plans will not be offered for 2027; dental continues. Does not describe Cigna group coverage. Source reviewed 2026-09-11](https://shopifp.cigna.com/)[72 Justworks — Justworks partners with Thatch on ICHRA Product partnership launch, not an acquisition. Features and operational scope are company descriptions, not independently tested service results. Source reviewed 2026-09-11](https://www.justworks.com/press/press-release/justworks-partners-with-thatch-on-health-insurance-reimbursement-offering-ICHRA)[73 Zorro via PRWeb — Zorro launches Ori for ICHRA plan selection Announces AI navigator rollout to initial cohorts; full availability targeted for October 2026. Expanded concierge service described for employers with 250+ employees. Performance not independently tested. Source reviewed 2026-09-11](https://www.prweb.com/releases/zorro-launches-ori-an-ai-co-pilot-for-personalized-ichra-benefits-plan-selection-302854867.html)[74 Indiana Department of Revenue — 2026 legislative synopsis: HEA 1210 Pages 23–24 summarize ICHRA credit amendments, retroactive January 1, 2026; capped contributions and calendar-year program limit. Taxpayer eligibility and claims need current DOR instructions. Source reviewed 2026-09-11](https://www.in.gov/dor/files/legislative-synopsis-2026.pdf)[75 Mississippi Department of Revenue — 2026 legislation: HB 343 Confirms HB 343 creates an ICHRA-related small-employer income tax credit. No application availability or credit reservation is inferred. Source reviewed 2026-09-11](https://www.dor.ms.gov/forms-resources/laws-regulations/2026-legislation)[76 Mississippi Legislature — 2026 legislative summary: HB 343 Page 153 records signature April 6, 2026 and effective date January 1, 2026; defines qualifying employers. Reviewed excerpt; detailed claim mechanics are not reproduced. Source reviewed 2026-09-11](https://www.legislature.ms.gov/media/1368/26-summary.pdf)[77 Florida Senate — 2026 HB 141 bill history History records HB 141 died in Insurance & Banking on March 13, 2026. A proposed effective date is not proof of enactment. Source reviewed 2026-09-11](https://flsenate.gov/Session/Bill/2026/141/ByVersion)[78 Texas Legislature — 89th Legislature SB 1949 history 2025 bill record shows referral to Finance, not enactment. Historical proposal, not a verified available tax benefit. Source reviewed 2026-09-11](https://capitol.texas.gov/BillLookup/History.aspx?Bill=SB1949&LegSess=89R)[79 Internal Revenue Service — Notice 2026-5: HSA eligibility guidance Notice 2026-5, Q&A 4–8: qualifying individual bronze/catastrophic plans, ICHRA interaction, and off-Exchange coverage. Plan eligibility does not establish an individual's eligibility to contribute. Source reviewed 2026-09-11](https://www.irs.gov/irb/2026-02_IRB)[80 CMS — ICHRA premium lookup data dictionary Reviewed dictionary describes 2026 lowest-cost Silver data and geographic/platform scope. It is not a verified 2027 premium table. Source reviewed 2026-09-11](https://www.cms.gov/files/document/ichra-employer-lowest-cost-silver-plan-premium-look-up-table-data-dictionary.pdf)[81 CMS — Marketplace effectuated enrollment data series Data catalog distinguishes annual and monthly effectuated enrollment. No current numeric count extracted; 2026 plan selections must not be relabeled paid coverage. Source reviewed 2026-09-11](https://data.cms.gov/summary-statistics-on-beneficiary-enrollment/health-insurance-marketplace/)[82 U.S. House of Representatives via GovInfo — House calendar, September 8, 2026 H.R. 5498 entry: reported amended June 29, supplemental report July 2, Union Calendar 622. Reviewed calendar status is not enacted law. Source reviewed 2026-09-11](https://www.govinfo.gov/content/pkg/CCAL-119hcal-2026-09-08/pdf/CCAL-119hcal-2026-09-08.pdf)[83 U.S. Congress via GovInfo — H.R. 6708, ICHRA Permanency Act, introduced text Introduced House version; useful to identify the proposal, not sufficient to assert its complete current procedural history. Source reviewed 2026-09-11](https://www.govinfo.gov/app/details/BILLS-119hr6708ih)[84 Georgia Office of Commissioner of Insurance and Safety Fire — Insurance Commissioner John F. King Launches Georgia Access for Business Program announcement and disclosed partners. Uses future-tense launch wording; not measured savings or a new federal rule. Source reviewed 2026-09-17](https://oci.georgia.gov/press-releases/2026-09-15/insurance-commissioner-john-f-king-launches-georgia-access-business)[85 Georgia Access — Georgia Access For Business FAQs Official indexed text reviewed: ICHRA/SHOP comparison and QSEHRA not currently available. Direct retrieval failed; older availability wording should be checked against the current employer hub. Source reviewed 2026-09-17](https://georgiaaccess.gov/gafb-resources-and-faqs/gafb-faqs/)[86 Georgia Access — Employer Hub Official indexed text says CHOICE is available and describes agent support. Direct retrieval failed; no enrollment or cost-model workflow was tested. Source reviewed 2026-09-17](https://georgiaaccess.gov/employer-hub/)[87 Georgia Access — GAFB Employer / Agent Decision Support Official indexed documentation describes fit and high-level cost comparisons, including ICHRA fees. Estimates are not realized employer outcomes. Source reviewed 2026-09-17](https://georgiaaccess.gov/gafb-resources-and-faqs/gafb-employer-agent-decision-support/)[88 Centers for Medicare & Medicaid Services — CMS, SBA, and Georgia Recognize Innovative CHOICE Arrangements as Major Win for Small Businesses Federal program communication about employer resources and Georgia. Promotional cost assertions are not a controlled outcomes study or a new rule. Source reviewed 2026-09-17](https://www.cms.gov/newsroom/press-releases/cms-sba-georgia-recognize-innovative-choice-arrangements-major-win-small-businesses)[89 Alliance Entertainment Holding Corporation via SEC EDGAR — FY2026 Form 10-K: Note 9 Employee Benefits and Human Capital Resources Company disclosure, not independent employee-outcome verification. Medical transition in FY2025; dental HMO remains self-insured. Run-out chronology is inconsistent. Global workforce is not ICHRA enrollment. Source reviewed 2026-09-17](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)[90 U.S. Securities and Exchange Commission — EDGAR filing detail: accession 0001493152-26-042141 Filing date September 10, 2026; period of report June 30, 2026. Filing date is not the benefit transition date. Source reviewed 2026-09-17](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/0001493152-26-042141-index.html)[91 KFF — Tracking Insurer Participation Changes in the ACA Marketplaces in 2027 Page says originally June 11; narrative as of September 15 reports nine exiting and six entering parent-company groups. July 2 table-source note persists. Not net national carrier loss or county plan counts. Source reviewed 2026-09-17](https://www.kff.org/affordable-care-act/tracking-insurer-participation-changes-in-the-aca-marketplaces-in-2027/)[92 U.S. Census Bureau — Health Insurance Coverage in the United States: 2025 2025 coverage measured by 2026 CPS ASEC. Direct-purchase coverage is not ICHRA enrollment; annual categories can overlap. Source reviewed 2026-09-19](https://www.census.gov/library/publications/2026/demo/p60-291.html)[93 U.S. Census Bureau — CPS health insurance coverage estimates and definitions Direct-purchase coverage definition; the aggregate category does not isolate ICHRA financing. Source reviewed 2026-09-19](https://www.census.gov/topics/health/health-insurance/guidance/programming-code/cps-estimates.html)[94 AHRQ / U.S. Census Bureau — 2025 MEPS Insurance Component establishment questionnaire, Form MEPS-10 Question 21 separates ICHRA and QSEHRA offers from traditional HRAs. Questionnaire is not a weighted estimate. Private-sector establishment classification confirmed through the survey questionnaire directory; HTML title has an inconsistent Government label. Source reviewed 2026-09-19](https://meps.ahrq.gov/mepsweb/survey_comp/ic_survey/2025/meps10.htm)[95 AHRQ / U.S. Census Bureau — 2025 MEPS Insurance Component plan questionnaire, Form MEPS-10(S) Question 22 excludes ICHRA and QSEHRA from the traditional HRA item. Instrument, not an adoption result. Source reviewed 2026-09-19](https://meps.ahrq.gov/mepsweb/survey_comp/ic_survey/2025/meps10s.htm)[96 AHRQ — MEPS Insurance Component overview and data access MEPS-IC data files are not publicly released because of confidentiality; approved research access is distinct from published tables. No weighted ICHRA estimate verified in this review. Source reviewed 2026-09-19](https://meps.ahrq.gov/survey_comp/Insurance.jsp)[97 Commonwealth Fund — How Medical Bills and Debt Impact Americans with Private Insurance 2025 survey; 4,121 continuously privately insured adults ages 19-64. The 32% result is not an ICHRA subgroup or a causal comparison. Weighted survey with nonresponse limitations. Source reviewed 2026-09-19](https://www.commonwealthfund.org/publications/surveys/2026/sep/how-medical-bills-debt-impact-americans-private-insurance)[98 HealthCare.gov — Out-of-pocket maximum/limit Covered in-network cost-sharing limit; excludes premiums, noncovered services and out-of-network care. Do not add deductible again to maximum. Source reviewed 2026-09-19](https://www.healthcare.gov/glossary/out-of-pocket-maximum-limit/)[99 Pennsylvania Insurance Department — Pennsylvania Insurance Department Releases Affordable Care Act 2027 Health Insurance Rates Final weighted average rate changes for Pennsylvania's individual and small-group markets. Statewide and carrier averages are not employee-level premiums, lowest-cost Silver benchmarks or ICHRA-versus-group cost results. Source reviewed 2026-09-22](https://www.pa.gov/agencies/insurance/newsroom/pennsylvania-releases-aca-2027-health-insurance-rates)[100 Pennie / Pennsylvania Health Insurance Exchange Authority — What is a CHOICE? Current state-Marketplace explainer uses CHOICE and displays an updated timestamp of September 21, 2026. The timestamp does not establish when the terminology was first adopted across Pennie. Source reviewed 2026-09-22](https://help.pennie.com/hc/en-us/articles/26247770275991-What-is-a-CHOICE)[101 Pennie / Pennsylvania Health Insurance Exchange Authority — Submitting documents to confirm a Qualifying Life Event Current operational guidance still refers to individual coverage HRA (ICHRA) and QSEHRA and requests the employer notice, showing mixed terminology within one Marketplace. Source reviewed 2026-09-22](https://help.pennie.com/hc/en-us/articles/360058740073-Submitting-documents-to-confirm-a-Qualifying-Life-Event-QLE)[102 Maryland Health Benefit Exchange — 2026 Board Documents — September 21 meeting Official board page linking the 2027 individual-market qualified-health-plan landscape. The posting date is distinct from final rate or form approval. Source reviewed 2026-09-22](https://www.marylandhbe.com/2026-board-documents/)[103 Maryland Health Benefit Exchange — 2027 Individual Market Qualified Health Plan Landscape Nine-page state-exchange presentation. Its cover says 2027 rate and form approval is pending. Aggregate plan counts, service areas and ranges are not final premiums or employee-level affordability results. Source reviewed 2026-09-22](https://www.marylandhbe.com/wp-content/uploads/2026/09/2027-Individual-Market-Plan-Landscape.pdf)[104 Internal Revenue Service — Revenue Procedure 2026-24 Sets the maximum amount newly available under an excepted benefit HRA at $2,250 for plan years beginning in 2027. This is an annual new-availability limit, not a universal total-balance ceiling. Source reviewed 2026-09-22](https://www.irs.gov/irb/2026-25_irb)[105 Connecticut General Assembly — Public Act 26-76, Section 85 Enacted credit text; applies to income/taxable years beginning January 1, 2026. Fewer than 50 Connecticut employees, in-lieu-of condition, exchange channel, lesser-of formula, two years and reservation cap. Reviewed pages 76-78 of 112. Source reviewed 2026-09-24](https://www.cga.ct.gov/2026/act/Pa/pdf/2026PA-00076-R00SB-00477-PA.PDF)[106 Connecticut Department of Revenue Services — Form CT-ICHRA: Individual Coverage Health Reimbursement Arrangement Tax Credit Application Form marked New 08/26. Three-page application repeats fewer-than-50 Connecticut employee and in-lieu-of conditions, asks for two years of contributions and covered employees, and explains mailed reservation application and $5 million annual first-come cap. Source reviewed 2026-09-24](https://portal.ct.gov/-/media/drs/forms/2026/corporation/ct-ichra-application_0826.pdf)[107 Office of Governor Ned Lamont — Governor Lamont Announces New State Tax Credit To Help Small Businesses Offer Health Insurance Announcement says credit now available through Access Health CT BusinessPlus and 50 or fewer employees, conflicting with enacted/form fewer-than-50 Connecticut test. Announcement is not enactment or outcome evidence. Source reviewed 2026-09-24](https://portal.ct.gov/governor/news/press-releases/2026/09-2026/governor-lamont-announces-new-state-tax-credit-to-help-small-businesses-offer-health-insurance)[108 Access Health CT — Access Health CT BusinessPlus: Offering health insurance options for businesses Current exchange explainer says starting in 2027 and 50 or fewer full-time employees. Those statements do not reconcile with statutory 2026 applicability and fewer-than-50 Connecticut employees; operational timing and cutoff require clarification. Source reviewed 2026-09-24](https://www.accesshealthct.com/article/access-health-ct-businessplus-offering-health-insurance-options-for-businesses/)[109 Centers for Medicare & Medicaid Services / Federal Register — Patient Protection and Affordable Care Act; Temporary Moratoria on Certain Agent and Broker Registration To Participate in the Exchanges 91 FR 60317; effective September 22, current moratorium through February 1, 2027 unless modified. Applies to 2027 FFE/SBE-FP agent/broker entrants without a 2026 Exchange agreement. Excludes independent SBE and web-broker registration. Registration and commission counts are projections, not 2027 or ICHRA outcomes. Source reviewed 2026-09-24](https://www.federalregister.gov/d/2026-19493)[110 Centers for Medicare & Medicaid Services — Federal Marketplace (FFE and SBE-FP) Anti-Fraud Actions CMS reports August 31 cancellation of approximately 315,000 enrollments covering over 760,000 individuals after CMS/issuer review. $2.2 billion APTC return is expected, not recovered. No ICHRA/QSEHRA subgroup or independent case-level audit. Source reviewed 2026-09-24](https://www.cms.gov/newsroom/fact-sheets/federal-marketplace-ffe-sbe-fp-anti-fraud-actions)[111 HealthCare.gov — Compare total yearly health-care costs Premiums and costs when receiving care; educational guidance, not a quote. Source reviewed 2026-09-12](https://www.healthcare.gov/choose-a-plan/your-total-costs/)[112 HealthCare.gov — Getting medical care with Marketplace coverage Directory and insurer checks for access to care. Source reviewed 2026-09-12](https://www.healthcare.gov/using-marketplace-coverage/getting-medical-care/)[113 HealthCare.gov — Prescription medications and Marketplace coverage Formulary and insurer checks; no individual drug determination. Source reviewed 2026-09-12](https://www.healthcare.gov/using-marketplace-coverage/prescription-medications/)[114 HealthCare.gov — Complete your enrollment and pay your first premium Initial premium payment and confirmation of coverage with the insurer. Source reviewed 2026-09-12](https://www.healthcare.gov/apply-and-enroll/complete-your-enrollment/)[115 HealthCare.gov — Keep or change your insurance plan Renewal review and updating Marketplace information. Source reviewed 2026-09-12](https://www.healthcare.gov/keep-or-change-plan/)[116 PeopleKeep — ICHRA pricing and billing FAQ Current displayed starting rate, monthly base, three-seat minimum and account-administrator billing. Provider statements, not an independently verified contract. Source reviewed 2026-09-12](https://www.peoplekeep.com/pricing)[117 Thatch — Standard and Enterprise pricing Standard: 1–49 eligible employees, $45 per enrolled employee monthly, compliance fee starting at $25/month; unspecified minimum fee. Enterprise is custom. Source reviewed 2026-09-12](https://thatch.com/pricing)[118 Remodel Health — Frequently asked questions Subscription fee described without a numeric schedule. PeopleKeep is identified as a related small-business platform; its price is not treated as Remodel Health ICHRA+ pricing. Source reviewed 2026-09-12](https://remodelhealth.com/faqs)[119 SureCo — Frequently asked questions Administration cost drivers described; numeric employer administration schedule not located on this page. Source reviewed 2026-09-12](https://www.sureco.com/frequently-asked-questions)[120 Savii — Public product homepage No numeric administration schedule located on the reviewed homepage. Premium and contribution interface examples are not administration fees. Source reviewed 2026-09-12](https://savii.ai/)[121 Take Command — ICHRA administration tool: dated educational pricing March 7, 2023 article contains historical starting-price guidance. Not confirmed as a current September 2026 schedule; previously indexed /pricing returned HTTP 404 during review. Source reviewed 2026-09-12](https://www.takecommandhealth.com/blog/ichra-administration-tool)[122 HealthCare.gov — Health insurance plan and network types Distinguishes HMO, EPO, POS and PPO network benefits. Exact coverage, exceptions and patient cost require the selected policy. Source reviewed 2026-09-13](https://www.healthcare.gov/choose-a-plan/plan-types/)[123 CMS — Employer initiatives: CHOICE Arrangements Reviewed for the CHOICE/ICHRA terminology relationship. This review does not recertify every historical claim that links to this URL. Source reviewed 2026-09-19](https://www.cms.gov/marketplace/employer-initiatives)[124 HealthCare.gov — CHOICE Arrangements Current employer-facing terminology and benefit overview; retained individual-coverage-HRA URL. Source reviewed 2026-09-19](https://www.healthcare.gov/small-businesses/learn-more/individual-coverage-hra/)[125 eCFR — 45 CFR 146.123: individual coverage HRA integration conditions Regulatory terminology and conditions are separate from agency naming announcements. Check the current text for the decision being made. Source reviewed 2026-09-19](https://www.ecfr.gov/current/title-45/subtitle-A/subchapter-B/part-146/subpart-B/section-146.123)[126 U.S. Small Business Administration — SBA recognizes CHOICE Arrangements Naming and education announcement; promotional savings statements are not independent outcomes. Source reviewed 2026-09-19](https://legacy.sba.gov/article/2026/09/03/sba-recognizes-innovative-choice-arrangements-major-win-small-businesses)[127 CMS — CMS, SBA and Georgia recognize CHOICE Arrangements Employer implementation resources and Georgia program announcement; not a new final rule. Source reviewed 2026-09-19](https://www.cms.gov/newsroom/press-releases/cms-sba-georgia-recognize-innovative-choice-arrangements-major-win-small-businesses)[128 Georgia Office of Commissioner of Insurance and Safety Fire — Georgia Access for Business launch State implementation announcement. Program launch is not evidence of realized employer or employee savings. Source reviewed 2026-09-19](https://oci.georgia.gov/press-releases/2026-09-15/insurance-commissioner-john-f-king-launches-georgia-access-business)[129 Pennie / Pennsylvania Health Insurance Exchange Authority — What is a CHOICE? Current state-Marketplace explainer uses CHOICE and displays an updated timestamp of September 21, 2026. The timestamp does not establish the first adoption date for the term. Source reviewed 2026-09-22](https://help.pennie.com/hc/en-us/articles/26247770275991-What-is-a-CHOICE)[130 Pennie / Pennsylvania Health Insurance Exchange Authority — Submitting documents to confirm a Qualifying Life Event Current operational guidance retains individual coverage HRA (ICHRA) and QSEHRA terminology and requests the employer notice. Source reviewed 2026-09-22](https://help.pennie.com/hc/en-us/articles/360058740073-Submitting-documents-to-confirm-a-Qualifying-Life-Event-QLE)

Review dates are recorded for each source above. Company pages are useful for confirming how a product is described, but they do not prove service quality or customer results.