Although QSEHRAs are not considered "group health plans" for purposes of the ACA's market reforms that amended ERISA, they are still subject to ERISA's plan documentation and disclosure requirements. For that reason, a QSEHRA needs a Plan Document and SPD. As a result, if the employer offers a QSEHRA, a QSEHRA Plan Document and SPD should be generated in Wrap360.
The QSEHRA can either be a benefit component plan that is incorporated into a Wrap Plan (just like, for example, dental or vision benefits), in which case the QSEHRA SPD can be distributed as part of—and along with—the Wrap SPD, or the QSEHRA can function as a stand-alone plan that is not part of the Wrap Plan. Keep in mind that an employer is only eligible to offer a QSEHRA if it does not offer a group health plan to any of its employees, among other requirements.