Transcription of ERISA and, with one exception, the PHS Act.
{{id}} {{{paragraph}}}
Example: biology
ERISA and, with one exception, the PHS Act.
1 Part III - Administrative, Procedural and Miscellaneous Qualified Small Employer Health Reimbursement Arrangements 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. BACKGROUND The 21st Century Cures Act (Cures Act), 114-255, 130 Stat. 1033, was enacted on December 13, 2016. Section 18001 of the Cures Act amends the Code, the Employee Retirement Income Security Act of 1974 ( ERISA ), and the Public Health Service Act (PHS Act), to permit an eligible employer to provide a QSEHRA to its eligible 1 On December 20, 2016, the Department of Labor, the Department of the Treasury, and the Department of Health and Human Services (collectively, the Departments) issued FAQs About Affordable Care Act Implementation (Part 35), Q&A-3 ( ) concerning the Cures Act.
plan includes a plan that provides only excepted benefits described in section 9831(c) (for example, a vision or dental health plan that qualifies as an excepted benefit) if that plan is offered by an employer to its employees. If an employer endorses a particular policy, form, or issuer of individual health
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: