This Week's Internal Revenue Bulletin
MAR. 13, 2017
2017-11 IRB 1
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2017-3344
- Tax Analysts Electronic Citation2017 TNT 47-12
Citations: 2017-11 IRB 1
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
EMPLOYEE PLANS
Notice 2017-20
, page 1010. The notice extends the period for an employer that provides a qualified small employer health reimbursement arrangement (QSEHRA) (under a new Code section added by 21st Century Cures Act (Cures Act)) to furnish an initial written notice to its eligible employees regarding the QESHRA. The notice extends the period from March 13, 2017 (90 days after the Cures Act was enacted) to at least 90 days after additional guidance regarding the contents of the QSEHRA notice is issued. The notice also provides transition relief from penalties under section 6652(o) (also added to the Code by the Cures Act) for failure to furnish such written notice until after further guidance has been issued. DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2017-3344
- Tax Analysts Electronic Citation2017 TNT 47-12
