In late 2017, the IRS delivered guidance on the Qualified Small Employer Health Reimbursement Arrangement (QSE-HRA). The QSE-HRA is a new HRA plan design allowable only since December 2016. In early 2017, the IRS suspended the written notice requirement for 2017 plan years until further guidance could be issued (which we covered here). When the … Continue reading QSE-HRA Guidance: Failure to Satisfy, HSA Interaction, and Effective Date (Part 3 of 3)