@taxattorney24
The problem here is that this post is from 2016 or so. The 2019 date is an artifact of moving the old post to new software, which also messed up the links. I was able to fix a couple of the links so they work now.
Also, I the time I wrote this I was the treasurer of a church that was involved in providing insurance for our pastor, and I was forced by the ACA to learn these rules so that I didn't create tax complications for the church or the pastor. I ended that position a long time ago an no longer have the facts at my fingertips.
However, I believe the overall point is still valid and correct. The employer can provide a group health insurance plan to the employee (even if the group is 1 person, I did this at my church). The employer can pay for the plan from any combination of employer funds and pre-tax employee deductions, by following the rules for section 125 cafeteria plans (being especially aware of the rule that if there are more than one employee, all similarly situated employees must be offered the same benefits package.)
Or, the employer can give the employee a taxable wage increase that the employee can use to purchase a marketplace plan.
What is not allowed is for the employee to purchase a marketplace plan and then be reimbursed from a tax-free HRA.
