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Bonding Requirements


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Wouldn't you calculate it the same as retirement plan? Based on snapshot at plan year end?

It's possible that there would be very little cash on the last day of the plan year. It doesn't seem appropriate to focus on that day alone when significant amounts of cash flow in and out during the course of the year.

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Guest taxesquire

Wow! Someone please give a cite to a statutory exemption from the bonding requirements for commerciall-insured plans - I hadn't thought of this before!!!!

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  • 2 weeks later...
Guest taxesquire

the posts here imply that welfare plans are subject to the same bonding requirements as retirement plans, and I had not thought of that issue before. I hope someone else gives a citation explaning why welfare plans are not subject to this requirement so that i do not have to look into this myself!!!

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taxesquire: A "funded" ERISA-governed welfare plan must be bonded. For example, a health plan that is fully or partially funded through a VEBA would have to be bonded, based on the VEBA's assets. Or, a self-insured plan partially funded with employee contributions would have to be bonded. Randy Watson's posts imply that he is looking at a funded plan (although I am not attempting to take a crack at answering his question concerning the calculation methodology). A fully insured welfare plan (if all employee contributions are immediately used to pay premiums), or a welfare plan that is 100% self-insured by the employer out of its own - and not a separate trust's - assets, does not have to be bonded.

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