The recent enactment of the 21st Century Cures Act brings much sought after, though limited, relief for small employers under the Affordable Care Act ("ACA"). Under the new law, small employers (i.e., those that are not "Applicable Large Employers" under the ACA because they do not employ 50 full-time employees) are permitted to reimburse employees or pay for employees' individual health insurance policy premiums and other qualified medical costs through new "Qualified Small Employer Health Reimbursement Arrangements." Reimbursement or payments are limited to $4,950 for individuals and $10,000 for families with the limits indexed for inflation. There are additional requirements that these arrangements must meet.