News & Analysis as of

21st Century Cures Act Health Reimbursement Account

Poyner Spruill LLP

New Health Reimbursement Options Available for Employers of any Size

Poyner Spruill LLP on

One potentially unintended consequence of the Affordable Care Act (ACA) was the demise of the average health reimbursement account (HRA). Such benefits were seen to violate the ACA prohibitions on annual and lifetime limits,...more

Saul Ewing LLP

IRS Provides Transitional Relief for Issuing QHCERA Notices

Saul Ewing LLP on

As described in our prior alert,the 21st Century Cures Act (“Cures Act”) allows employers with fewer than fifty employees that do not offer health plans to establish stand-alone health reimbursement arrangements (“HRAs”) to...more

Proskauer - Employee Benefits & Executive...

Notice Requirement for Small Employer HRAs Delayed Pending Regulations

On February 27, 2017, the Internal Revenue Service issued Notice 2017-20 delaying the notice requirement for qualified small employer health reimbursement arrangements (“QSEHRAs”). By way of background, prior to enactment of...more

Benesch

QSEHRA Notice Requirement Deadline Suspended

Benesch on

In an effort to provide small employers with additional time to furnish the required QSEHRA initial written notice, Treasury and IRS have suspended the deadline until further guidance has been issued that will include a...more

Snell & Wilmer

Curing What Ails You – Relief for Small Employer HRAs

Snell & Wilmer on

The impact of the Affordable Care Act (“ACA”) on health reimbursement arrangements (“HRAs”) has not been favorable. Many employers got rid of their HRAs or integrated them with a major medical plan in order to avoid...more

Laner Muchin, Ltd.

Small Employers Can Ring In The New Year With A Brand New Health Reimbursement Arrangement Benefit

Laner Muchin, Ltd. on

On December 13, 2016, the 21st Century Cures Act (the Act) was signed into law. It allows small employers to offer stand-alone qualified small employer health reimbursement arrangements (QSEHRAs) to employees who have...more

Sullivan & Worcester

Employment and Benefits Advisory: 2017 Reminders and Developments

Sullivan & Worcester on

New Relief for Small Employer Health Reimbursement Arrangements - As mentioned in prior advisories, the Departments of Labor, Health and Human Services and Treasury have taken the position that employers cannot reimburse...more

Cozen O'Connor

ACA Relief Brightens 2017 for Small Employers

Cozen O'Connor on

On December 13, 2016, President Obama signed the 21st Century Cures Act (the Act), which provides government funding and support for a number of health care initiatives. Significantly, the last section of the Act eases...more

Best Best & Krieger LLP

New Law Enables Small Employers to Resume Health Reimbursement Arrangements

One of the unintended consequences of the Affordable Care Act had been the elimination of health reimbursement arrangements as a tool for small employers to avoid the complexities of maintaining a group health plan and the...more

Foley & Lardner LLP

Cures Act Lets Small Employers Reiumburse Premiums

Foley & Lardner LLP on

On December 13, 2016, President Obama signed into law the 21st Century Cures Act, which allows small employers to maintain health reimbursement arrangements (HRAs) for the purpose of reimbursing employees for the cost of...more

Best Best & Krieger LLP

21st Century Cures Act Permits Standalone HRAs for Small Employers

Best Best & Krieger LLP on

The 21st Century Cures Act, signed into law by President Obama on Dec. 13, permits small employers to offer standalone health reimbursement arrangements that may reimburse individual market insurance premiums, among other...more

Holland & Knight LLP

Small Employers Have New Health Reimbursement Option Under Cures Act

Holland & Knight LLP on

The 21st Century Cures Act (Cures) signed by President Barack Obama on Dec. 13, 2016, contains a smorgasbord of health-related provisions, from reforming federal mental health policies to increasing funding for medical...more

Pullman & Comley - Labor, Employment and...

“CURES ACT” Authorizes Small Employers to Reimburse Employees for Health Insurance Costs

One major area of confusion and annoyance created by the Affordable Care Act (the “ACA”) has finally been put to rest with the enactment of the 21st Century Cures Act on December 13, 2016 (the “Cures Act”). Many small...more

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