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The return of health reimbursement arrangements

机译：退还医疗费用报销安排

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As of this writing, the IRS had not yet issued any guidance with respect to adopting a QSEHRA under the Cures Act; however, that guidance was expected in the near future and may have been released by the time this column is published. Also, as of this writing, the new Congress has just convened, with one of its first priorities being the repeal and possible replacement of the Affordable Care Act. Such legislation, if enacted, could also have an impact on the requirements for health reimbursement arrangements going forward. Also, keep in mind that if a small business desires to place a QSEHRA in effect for calendar year 2017, under the Cures Act it must provide the required notice to employees by March 13, 2017. Many employers may have already put their health plan coverages in place for 2017 before the Cures Act was enacted. However, small employers who had continued to offer health reimbursement arrangements in spite of the threat of penalties will want to quickly conform to the new requirements, particularly the deadline for this notice requirement. It is possible that the IRS guidance, when promulgated, will extend this deadline some- what, but that guidance had not yet been promulgated as of this writing. The dollar limits for QSEHRAs are also somewhat low and may be below the amounts at which the business had been offering health reimbursement arrangements in the past. Even with the new requirements, small employers should appreciate the restored option to offer QSEHRAs to their employees as an alternative to offering either nothing or offering a qualified employer-sponsored health insurance plan. Tax advisors will want to make sure that their small-business clients are aware of these changes, as well as the impending deadline for calendar year 2017 adoption.
机译：截至撰写本文时，美国国税局尚未发布有关根据《治愈法》采用QSEHRA的任何指导；但是，该指南有望在不久的将来发布，并可能在本专栏发表时已经发布。同样，在撰写本文时，新国会刚刚召开，其首要任务之一是废除并可能取代《平价医疗法案》。此类立法如果获得通过，也可能对今后的健康报销安排要求产生影响。另外，请记住，如果一家小型企业希望在2017日历年实施QSEHRA，则根据《治愈法案》，它必须在2017年3月13日之前向员工发出要求的通知。许多雇主可能已经将其健康计划覆盖范围在《治愈法》颁布之前于2017年就位。但是，尽管受到惩罚的威胁，仍继续提供健康报销安排的小型雇主希望迅速遵守新要求，尤其是此通知要求的截止日期。美国国税局（IRS）指南在发布时可能会延长此期限，但是在撰写本文时，该指南尚未发布。 QSEHRA的美元限额也有些低，可能低于该企业过去提供健康报销安排的金额。即使有新的要求，小雇主也应该欣赏恢复后的选择，即向其雇员提供QSEHRA，而不是什么都不提供或提供合格的雇主赞助的健康保险计划。税务顾问将希望确保其小型企业客户了解这些变化以及2017日历年采用的迫在眉睫的截止日期。

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