2-room apartment for rent in Tbilisi, Az River — 45 m² for $800/month

What is a direct benefit of the individual coverage HRAs for an employer? They only pay for actual health insurance that the employees use. If an employee is eligible for premium tax credits on the exchanges, they'll use their tax credits and they won't draw off of the employer account. So that's a direct savings for employer funding those. Number two is actually the reduction in taxes. Again, money going into that account is tax-free for both the employer and the employee, so that reduces FICA taxes for both parties. The small business tax credit is still available with an individual coverage HRA. If an employer qualifies for it, they can still apply it if they go the route of the ICHRA instead of the SHOP marketplace. And then the simple administrative ease. There are no plan designs to pick, there is no annual renewal that you have to go through with multiple options of deductibles and copays. The employer simply picks the dollar amount and they're done. The employee gets the freedom of choice to go into the market and buy the insurance they want with that money.