Introduced in 2017 via the 21st Century Cures Act, the QSEHRA is an employer-funded health benefit that enables tax-free reimbursements. Only small employers with fewer than 50 full-time employees and who do not otherwise provide a group health plan can offer a QSEHRA. In a nutshell, the employer provides a monthly allowance, which signifies the maximum monthly amount that's reimbursable to employees for personal health care expenses.
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