Employer Deadline Extended

Certain small employers may provide eligible workers with a qualified small employer health reimbursement arrangement (QSEHRA), subject to rules that differ from the rules of most group health plans. Eligible employers were instructed to furnish a written notice of policy details to eligible employees at least 90 days before the start of the year the QSEHRA is provided for. Until the IRS issues further guidance, the requirement to provide notices is lifted for plans that begin in 2017. No penalties will be assessed. (IRS Notice 2017-20)