ERISA and, with one exception, the PHS Act. - IRS tax forms

Notice 2017-67 . PURPOSE This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) of the Internal Revenue Code (Code), the tax consequences of the arrangement, and the requirements for providing written notice of the arrangement to eligible employees.

  Form, 2017, Notice, Irs tax forms, Notice 2017 67