Last week, President Obama signed the 21^st Century Cures Act (the “Cures Act”), which contains numerous provisions touching on a wide range of public health matters.  Among the provisions is the creation of a new health benefit program available to small employers – the qualified small employer health reimbursement arrangement (“QSEHRA”).  The purpose of the QSEHRA is to allow small employers to reimburse their employees for premiums paid for insurance purchased on the individual market, a practice that was prohibited under the Affordable Care Act (“ACA”).