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DC Retirement Plan Administrator Michigan Pension & Actuarial Services, LLC
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Combo Retirement Plan Administrator Strongpoint Partners
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Anchor 3(16) Fiduciary Solutions
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Relationship Manager for Defined Benefit/Cash Balance Plans Daybright Financial
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Mergers & Acquisition Specialist Compass
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Regional Vice President, Sales MAP Retirement USA LLC
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BPAS
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ESOP Administration Consultant Blue Ridge Associates
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Strongpoint Partners
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Cash Balance/ Defined Benefit Plan Administrator Steidle Pension Solutions, LLC
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Retirement Plan Consultants
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Compass
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July Business Services
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Retirement Plan Administration Consultant Blue Ridge Associates
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Managing Director - Operations, Benefits Daybright Financial
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BPAS
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ECFC Comment Letter to IRS on about Qualified Small Employer Health Reimbursement Arrangements (PDF)
Employers Council on Flexible Compensation [ECFC] 
[Opinion] Jan. 16, 2018
"We believe that Congress did not intend that coverage of excepted benefits would be considered group health coverage causing an employer to be unable to offer a QSEHRA to its employees.... [IRS Notice 2017-67 provides] that an employer would not be eligible to offer a QSEHRA if it provides current employees with continued access to amounts which accumulated in an HRA in previous year or carryover amounts in an FSA ... This is counterproductive to the policy behind consumer-directed health accounts[.]"
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