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Field Assistance Bulletin No. 2007-04: Supplemental Health Insurance Coverage As Excepted Benefits Under HIPAA
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Dec. 10, 2007
Excerpt: What are the circumstances under which supplemental health insurance coverage satisfies the requirements for excepted benefits under sections 732(c)(3) and 733(c)(4) of ERISA?
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