N-2017-67: Qualified Small Employer Health Reimbursement Arrangements

Internal Revenue Service (IRS) sent this bulletin at 10/31/2017 04:47 PM EDT

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October 31, 2017

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Issue Number: N-2017-67

Inside This Issue

Notice 2017-67 provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) (added to the Internal Revenue Code by 21st Century Cures Act (Cures Act)), the tax consequences of the arrangement, and the requirements for providing written notice of the arrangement to eligible employees.

It will appear in IRB 2017-47 dated November 20,2017.

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