The IRS has issued updated guidance on Qualified Small Employer Health Reimbursement Arrangements (reinstated by the 21st Century Cures Act - see HRA's Are Back!)
All the gory details, if's and's and but's are at Notice 2017-67. However, as of 11/10/17, it's been deleted from the IRS website, so that link is no longer working. (Ain't this fun?) Let's see if I can hunt it down elsewhere...
Aha! Found it here: Notice 2017-67
Note that employers must provide written notice to all elegible employees no later than February 19, 2018 regarding the HRA offered.
As always, please give me a call before acting on this or any other information on this website - the life you save may be your own!