Qualified small employer health reimbursement arrangements (QSEHRAs) were created by legislation late in 2016 to allow companies to reimburse employees for their personally-obtained health coverage without adverse tax results to them or the companies. Small employers (those not subject to the employer mandate) that want to use QSEHRAs for 2017 must give written notice to employees 90 days before the beginning of the year. For this year only, the IRS has extended the notice period to 90 days after an IRS notice which has yet to be issued.
Barbara Weltman
Big Ideas for Small Business
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