Qualified Small Employer Health Reimbursement Arrangements for 2018

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(This inform is not updated to reflect 2019 proposed regulations so should be presumed to be partially obsolete). Last month the Internal Revenue Service released 59 page Notice 2017-67  which provides guidance on Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs).  QSEHRAs were first established as part of the 21st Century Cures Act enacted in late 2016 […]