jala Posted March 30, 2015 Share Posted March 30, 2015 Company has a cafeteria plan. The health plan is a benefit under the cafeteria plan and has less than 100 participants. The company offers supplemental insurance. Some of the supplemental insurance plans have over 100 participants and the employee pays the entire amount on a pre-tax basis. My thought is they should file Form 5500 to report the supplemental insurance policies that have over 100 participants. Their TPA feels that a filing is not required. Their argument is that this is a Premium Only Plan for which the employee pays the entire premium. Can someone please help clear up our confusion on whether Form 5500 should be filed in this case? Thank You. Link to comment Share on other sites More sharing options...
Flyboyjohn Posted March 30, 2015 Share Posted March 30, 2015 A "program" that is 100% employee paid and the employer is simply facilitating the payment of premiums via payroll deduction (sort of like a non-ERISA 403b) is not an "employee benefit plan" and is therefore not required to file Form 5500. Link to comment Share on other sites More sharing options...
jala Posted March 30, 2015 Author Share Posted March 30, 2015 Even though the supplemental plans are under the cafeteria plan and have more than 100 participants? Link to comment Share on other sites More sharing options...
QDROphile Posted March 30, 2015 Share Posted March 30, 2015 Although the premium payment arrangement iself is not an ERISA plan that would trigger filing, the inclusion of the supplmental policies demonstrates a level of employment involvement that would cause the plans to be employer plans as opposed to mere employer facilitation of payment. Or at least that would be the result before the Department of Labor started lying about the standard after the 403(b) regluations came out. Link to comment Share on other sites More sharing options...
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