Tag: Health Reimbursement Arrangements

(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…