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- Title
IRS Issues Guidance for Small Employer HRAs.
- Authors
Dennis‐Escoffier, Shirley
- Abstract
The article looks at the guidance issued by the U.S. Internal Revenue Service (IRS) for small employer health reimbursement arrangement (HRA). An overview of the arrangements under HRA is offered, with a focus on the qualified small employed health reimbursement arrangement (QSEHRA). The coverage of the guidance include description of eligible employers and employees, the same-terms requirement, and the requirement to substantiate health insurance coverage.
- Subjects
UNITED States; UNITED States. Internal Revenue Service; HEALTH reimbursement accounts; SMALL business; INTERNAL revenue law; HEALTH insurance policies
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2018, Vol 29, Issue 3, p117
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.22344