Complex sentence: Because a stand-alone HRA would impose a limit on the amount for health coverage, they can only be for employees who are covered through their own employer or through a spouse's employer in a plan that meets the Affordable Care Act.
Split into simpler sentences: Because a stand alone HRA would impose a limit on the amount for health coverage. They can only be for employees who are covered through their own employer or through a spouses employer in a plan that meets the Affordable Care Act.