Congress passed H.R. 34, which exempts certain health reimbursement arrangements (HRA), including premium-reimbursement plans, from most Affordable Care Act (ACA) requirements for small employers (i.e. those employing less than 50 full-time equivalents).
On December 13th, President Obama signed the 21st Century Cures Act. This legislation establishes a new type of HRA for small employers that do not offer health coverage - known as “Qualified Small Employer Health Reimbursement Arrangements.”