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If Plan Sponsor C were to offer an HRA in this way, it would fail to satisfy the conditions under paragraphs (c)(2) and (3) of this section because the new hire subclass would not be treated as a subclass for purposes of applying those rules and, therefore, all full-time employees would be treated as one class to which either a traditional group health plan or an HRA could be offered, but not both

Spray an odor-eliminating product like Febreeze and leave the rooms windows open for a few hours to allow cross ventilation

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Packaging and Value: 5-Packs and Bulk Boxes We offer hav-a-tampa products in various configurations

Still comes in 3rd, but its growing on me