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Qualifying Small Employer Health Reimbursement Accounts FAQ

CPAs & Advisors


Qualifying Small Employer Health Reimbursement Accounts FAQ

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). This provision will go into effect on January 1, 2017.