United Benefit Advisors Insight and Analysis Blog

Qualified Small Employer Health Reimbursement Arrangements and ERISA

Posted by: Danielle Capilla    Jun 1, 2017 9:30:00 AM

Certain small employers have the option to reimburse individual health coverage premiums up to a dollar limit through Qualified Small Employer Health Reimbursement Arrangements (QSE HRAs) under the 21st Century Cures Act (Cures Act).

The Cures Act amends the Employee Retirement Income Security Act of 1974 (ERISA) to exclude QSE HRAs from the ERISA definition of group health plan; however, the Cures Act does not specifically exclude QSE HRAs from the rest of ERISA.

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Topics: health reimbursement arrangements, 21st Century Cures Act, Qualified Small Employer HRA, QSE HRA