IRS Notice 2015-17 Guidance on the Application of Code 4980D to Certain Types of Health Coverage Reimbursement Arrangements

On February 18, 2015, the federal Internal Revenue Service (IRS) issued guidance to small employers that it would delay enforcement of health reimbursement arrangements (HRA) in which the employer provides tax-free reimbursement of the employee's medical bills. The delay applies to employers with fewer than 50 full-time employees . . .