United Benefit Advisors Insight and Analysis Blog

Top 3 Frequently Asked Questions about Qualified Small Employer Health Reimbursement Arrangements

Posted by: Danielle Capilla    Nov 22, 2017 9:30:00 AM

On December 13, 2016, President Obama signed the 21st Century Cures Act (Cures Act) into law. The Cures Act provides a method for certain small employers to reimburse individual health coverage premiums up to a dollar limit through HRAs called "Qualified Small Employer Health Reimbursement Arrangements" (QSE HRAs). The provision went into effect on January 1, 2017. On October 31, 2017, the IRS released Notice 2017-67, providing guidance on the implementation and administration of QSE HRAs.

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

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