### Question
What does qualified small employer health reimbursement arrangement mean?


### Answer
**Qualified small employer health reimbursement arrangement** has the following meaning in *26 U.S.C. § 9831*:

> an arrangement which—


(i) is described in subparagraph (B), and


(ii) is provided on the same terms to all eligible employees of the eligible employer

#### Citation:
  - *26 U.S.C. § 9831*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

