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Schedule A - what constitutes an individual policy


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The 5500 instructions for Schedule A indicate that individual policies of the same carrier may be grouped as a unit and filed under one Schedule A. My question is - does this refer to individual as in one person policies? or if an employer has different sets of employees under different plans with the same medical carrier, for instance, but with different id numbers, can those policies be grouped on one Schedule A, or better off listed separately?

PS wouldnt it be swell to have a 5500 message board section under Health & Welfare Plan separate from the other 5500 section?

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