1. Qualified Small Employer Health Reimbursement Arrangement
Susan 1

2. 21st Century Cures Act Passed December 13, 2016
Allows a small employer to offer this special HRA to reimburse qualifying Section 213(d) medical expenses including coverage purchased on the individual market
Susan 2 2

3. Confused – Implementation overload!!
This is an exception to the ACA rule saying that there can be no HRA payments for individual medical premiums, and no HRA at all for employers not offering a group medical plan.
Susan 3 3

4. Additional Guidance Coming
To qualify, the employer cannot offer any group plan to it’s employees – medical, dental or vision
Colette 4

5. The QSEHRA must be offered to all eligible employees
May exclude
Part-time employees
Seasonal employees
Employees with less than 90 days of service
Employees under age 25
Colette 5 5

6. Employees must show proof of health insurance coverage in order to receive benefits under this Plan
We are still awaiting guidance to find out exactly what the government means by “proof of coverage”.
Leslie 6 6

7. What are some other rules?
Only employers may contribute to this plan
No employee contributions are permitted.
Susan 7

8. What are some other rules?
This benefit must be offered on the same terms to all employees
The limits are:
Employee only coverage - $4950
Employee plus family coverage - $10,000
Must be pro-rated monthly
Susan 8

9. What else do we need to know?
QSEHRA reimbursement amounts could impact potential marketplace subsidies
Susan 9

10. Next Steps
Notice must be provided 90 days before the plan year. However, no official guidance has been issued about this notice at all. There has been a suspension of this until the guidance comes out.
Beth 10

11. We will keep you posted as more guidance is issued!11