Section 18001 of the 21st Century Cures Act (Small Business HRAs)

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EXCEPTION FROM GROUP HEALTH PLAN REQUIREMENTS FOR QUALIFIED SMALL EMPLOYER HEALTH REIMBURSEMENT ARRANGEMENTS Section 18001. (Annotated) (a) Amendments To The Internal Revenue Code Of 1986 And The Patient Protection And Affordable Care Act.— (1) IN GENERAL.—Section 9831 (excepted benefits) of the Internal Revenue Code of 1986 is amended by adding at the end the following […]