Many employee benefit plans require employers to give notice to employees 90 days before the start of the plan year (e.g., today is 90 days before January 1, 2021). For example, if you are a small employer and plan to provide reimbursements to employees in 2021 under a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) or an Individual Coverage Health Reimbursement Arrangement (ICHRA), today is the deadline to give the required written notice (90 days before the beginning of each year) to employees. Find a sample QSEHRA notice form from the IRS (look at Section E on the written notice requirement); find a sample notice form for ICHRAs from DOL/Treasury/HHS (look in the appendix).
