IRS Clarifies Prior Guidance on Premium Reimbursement Arrangements; Provides Limited Relief

Continuing its focus on so-called "premium reimbursement" or "employer payment plans", the Internal Revenue Service released IRS Notice 2015-17 on February 18, 2015. In this Notice, which was previewed and approved by both the Department of Labor and Department of Health and Human Services clarifies the Agencies' perspective on the limits of certain employer payment plans and offers some limited relief for small employers.



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