employee benefit plan that is a group health plan from insuring against the risk of excess or unexpected health plan claims losses. . IV Small Business Flexibility Act 401. Short title This title may be cited as the Small Business Flexibility Act . 402. Notification of flexible health insurance benefits (a) In general Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9835. Notification of flexible health insurance benefits (a) In general Not later than 1 year after the date of enactment of this section, the Secretary shall notify employers of the availability of tax-advantaged flexible health insurance benefits, with an initial focus on small businesses, particularly in rural areas (as defined in section 1393(a)(2)). (b) Definitions In this section: (1) Employer The term employer has the meaning given such term in section 3(5) of the Employee Retirement Income Security Act ( 29 U.S.C. 1002(5) ). (2) Flexible health insurance benefits The term flexible health insurance benefits means— (A) an individual contribution health reimbursement arrangement (as described in the rule entitled Health Reimbursement Arrangements and Other Account-Based Group Health Plans (84 Fed. Reg. 28888 (June 20, 2019))