Notice 2017-20, qualified small employer health reimbursement arrangement (QSEHRA) extension

Internal Revenue Service (IRS) sent this bulletin at 02/27/2017 02:20 PM EST

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Feb. 27, 2017

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Issue Number: N-2017-20

Inside This Issue

Notice 2017-20 extends the period for an employer that provides a qualified small employer health reimbursement arrangement (QSEHRA), which was added to the Internal Revenue Code by the 21^st Century Cures Act (Cures Act), to furnish an initial written notice to its eligible employees regarding the QESHRA. The period is extended from March 13, 2017 (90 days after the Cures Act was enacted) to at least 90 days after additional guidance regarding the contents of the QSEHRA notice is issued. The notice also provides transition relief from penalties for failure to furnish the written notice until after further guidance has been issued.

Notice 2017-20 will be published in Internal Revenue Bulletin 2017-11 on March 13, 2017

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