4 32. Smith Construction Inc. is thinking about offering a QSEHRA that will provide each of its 25 full-time employees with a $3,000 annual benefit. Smith Construction plans to fund the entire benefit and will also give its employees the option of participating in a group health plan it sponsors. Why will Smith Construction's proposal not meet the requirements to be considered a QSEHRA? oa. Smith Construction cannot fund the arrangement. ob. Smith Construction cannot offer both a QSEHRA and a group health plan. OC. Smith Construction exceeds the employee limit. od. The annual benefit exceeds the threshold limits.

4 32. Smith Construction Inc. is thinking about offering a QSEHRA that will provide each of its 25 full-time employees with a $3,000 annual benefit. Smith Construction plans to fund the entire benefit and will also give its employees the option of participating in a group health plan it sponsors. Why will Smith Construction's proposal not meet the requirements to be considered a QSEHRA? oa. Smith Construction cannot fund the arrangement. ob. Smith Construction cannot offer both a QSEHRA and a group health plan. OC. Smith Construction exceeds the employee limit. od. The annual benefit exceeds the threshold limits.