Qualified Small Employer Health Reimbursement Arrangements for 2018

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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 for effective for 2017 small business health plans.  This new type employer reimbursement plan offered a new option […]