An ICHRA allowance may increase with an employee's age when an age-based structure is included in the plan and applied consistently within the class.
The maximum amount made available to the oldest participant in a class cannot exceed three times the maximum amount made available to the youngest participant in that class.
Employees of the same age within the same class receive the same age-based amount, subject to any permitted family-size variation.
Age is applied according to the plan's rules for the applicable plan year. For an employee who becomes eligible during the year, the relevant age may be determined as of the date the ICHRA can first become effective for that employee.
Do not manually increase an employee's allowance because their actual insurance premium increased more than the allowance generated by the approved age structure.