Per the notice below, HealthCare.gov has issued a guide for employers on choosing health/dental insurance coverage options.

Use This Guide to Pick the Best Fit for Your Business

As a small business owner, you have options for providing health and/or dental insurance to your employees.  The Small Business Health Options Program (SHOP) is one option for providing group coverage.  Another option is Health Reimbursement Arrangements (HRAs)!  HRAs are a type of account-based health plan that employers can use to reimburse employees for their medical care expenses.  These can be offered as either an individual coverage HRA (ICHRA), where your employees can purchase and be reimbursed for a plan like one from the Individual Marketplace, or a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).  Employers decide what they contribute to these plans.  If you’re deciding between group coverage or one of these HRAs, you can use the decision guide linked below to find out which option fits the needs of your small business.  This guide provides an overview of group coverage and HRAs, including eligibility requirements, coverage options, and costs.Have questions?  Contact your insurance company or a SHOP-registered agent or broker for help with SHOP coverage.  For additional assistance, contact the SHOP Call Center at 1-800-706-7893 (TTY: 1-888-201-6445).  Talk to a licensed tax professional, benefits specialist, or a registered agent or broker to find out more about whether an HRA or traditional group coverage is right for your business.