"The relief provided by Notice 2015-17 allows small employers only a short period of time (approximately 4-1/2 months) to continue the now disfavored method of contributing to the cost of their employees' health insurance coverage on a tax-favored basis.... [In] 2014 legislators made several inquiries challenging the September 2013 guidance, and introduced legislation that would permanently exempt stand-alone HRAs and EPPs offered by small business from the ACA market reforms.... As it is uncertain whether a permanent legislative solution will evolve, small employers should take advantage of the new compliance window to search for an alternative means of contributing to employee healthcare costs if they chose to do so."  MORE >>