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IRS Notice 2017-67 issues guidance on QSE-HRA Notice to Employees

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The Qualified Small Employer Health Reimbursement Arrangement is the most recent addition to the line-up of tax-saving HRA plan designs available to companies wanting to offer a health benefit to employees in a pre-tax and value-conscious manner.

The QSE-HRA is unique among HRA designs for two reasons: 1) The employer is not required to sponsor a group health plan and 2) It is only available to small companies already exempt from the Affordable Care Act employer mandate (those with fewer than 50 full-time employees). Ordering information for the Core QSE-HRA plan document package follows this article.

IRS Notice 2017-67 issues guidance on QSE-HRA Notice to Employees

When the QSE-HRA was written into law in December 2016, eligible employers hurried to get their plan in place before the deadline. Part of that was crafting the required Notice to Employees and distributing it to eligible plan participants by March 2017 (for a January-December 2017 plan year).

When it became clear that the necessary guidance would not be ready before the deadline, the IRS issued Notice 2017-20. We wrote about it here.

The deadline for providing the required Notice to Employees was extended to 90 days after further guidance was issued by the agency, “in the near future.”

The Future Is Now

Maybe you’ve heard that “the near future” has finally arrived. IRS Notice 2017-67 issues guidance on QSE-HRA Notice to Employees. Now you may be wondering what effect that has for distributing the Notice to Employees in your current QSE-HRA plan document.

If you purchased your QSE-HRA plan document from Core Documents, you need do nothing at all.

Our staff is currently reviewing the required language for the Notice to Employees.Here’s what will happen at the conclusion of that review:

If the original document that came with your Core QSE-HRA package is still in line with the new guidance, we will let you know that it is;
However, if any change is needed to match that guidance, a revised Notice to Employees will be crafted and then provided to you.

IRS Notice 2017-67 Contents

Here is the total list of sections within IRS Notice 2017-67 for the QSE-HRA:

Eligible employer
Eligible employee
Same terms requirement
Statutory dollar limits
Written notice requirement
MEC requirement
Proof of MEC requirement
Substantiation requirement
Reimbursement of medical expenses
Reporting requirement
Coordination with PTC.
Failure to satisfy the requirements to be a QSEHRA
Interaction with HSA requirements
Effective date

QSE HRA Plan Document Package

Order Core QSE-HRA Today

If you’ve yet to get your QSE-HRA Plan Documents package in place, Core Documents can help you with that. Since 1997, we have become the country’s premier provider of affordable Plan Documents as required by the IRS and Department of Labor (DOL).

Don’t delay — start saving today!

For a limited time, our QSE-HRA Plan Document package is available at a special price of $199. That’s a $100 savings off the regular price.
This package will be delivered to you via email in .pdf format with a Deluxe Binder upgrade available for just $50 more. Rush service is available for an additional $25.
Your package will include a QSE-HRA Notice to Employees that we will revise, if necessary, once the official IRS guidance on the language for the notice is reviewed.

It’s simple to get your QSE-HRA up and running once your personalized Plan Documents package arrives:

You only need to sign the documents in two places as indicated and then keep it on site in case of an IRS audit, DOL inquiry, employee request for a copy, and your own reference.
There is no requirement to file the documents with any agency.
For your convenience, we provide you with a one-page summary of all Plan Sponsor responsibilities.

Get started right now. Just click the button below: