Notice & DisclosureAnnual
QSEHRA Notice
IRC § 9831(d)(4); IRS Notice 2017-67
Small employers (<50 FTEs, non-ALE) offering a Qualified Small Employer HRA must provide written notice to each eligible employee. Must describe permitted benefit amount, requirement to maintain MEC, and potential premium tax credit impact.
ResponsibleClient/Other TPA (compliance TPA)
Deliver ToEligible employees
DeadlineAt least 90 days before plan year start; for new eligible employees, by first day of eligibility
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