Comments on: Qualified Small Employer Health Reimbursement Arrangement Rules

By: Steve

Steve — Wed, 21 Dec 2016 17:48:35 +0000

Hi Eric, First, thanks for dropping by. Nice to hear from you.

Second, the way I read the law, I don’t think you can “double up”… I.e., you can reimburse up to the statutory limit things like insurance, out of pocket, etc. But I don’t think that if you “used up” that limit, that you can piggyback on another healthcare reimbursement arrangement.

FYI, I think you might be able to get a regular Sec. 105(b) plan (a regular healthcare reimbursement arrangement) to work as long as you avoided the booby traps that Obamacare creates. So maybe you can get where you want to be with just that. (Maybe you’ve got a single employee S corporation employing only the shareholder. Or a sole proprietorship that employs only one employee–the spouse of the proprietor.)

By: Eric Goldstein

Eric Goldstein — Tue, 20 Dec 2016 03:48:16 +0000

Would it be correct to interpret that you cannot pay insurance and an hra? Looks like either or for an s-corp shareholder?

By: Steve

Steve — Mon, 19 Dec 2016 22:02:17 +0000

In reply to Jim. I think S corps can do their accounting for shareholder-employees the old "Notice 2008-1" way... or using QSEHRAs.

By: Jim

Jim — Sun, 18 Dec 2016 19:35:15 +0000

Do we know how this will affect S Corp shareholder employees? Will they be able to use a QSEHRA with full tax benefits including 213(d) out-of-pocket?

By: Pragati Udyog

Pragati Udyog — Wed, 14 Dec 2016 10:41:07 +0000

Taking care of the health of the employee is the must thing nowadays for the organizations. Thank you for sharing such an awesome article.