Self-insured health plan

[Guest Tara Curran]

I am preparing Form 5500 for 3 companies who are all under the same self-insured health plan, but have their own cafeteria plans. I need help deteriming what to report on which Schedule F. I have reported the employee and employer contributions on each of the three companies' separate Forms 5500. Then I reported the re-insurance premiums plus the claims paid on the Form 5500 of the company who is the sponsor of the self-insured plan. Is this correct?

[JohnCheek]

I think that your filing status should determine how you report the welfare and fringe plans. If your 3 companies are part of a controlled group (or under common control, or an affiliated group) then you report them as if they were a single employer. In that case, I think one 5500, from the "sponsor", would cover the self-insured plan for all 3 companies. For the fringe benefit plans, each plan needs a separate Form 5500 with a Sched F , but I think each F is reporting on the group as if it was one company. In other words, for question 2, total employees of the employer should count all three companies' employees.

If your group is not a controlled group etc., your welfare plan is probably a multiple employer plan, and the fringe plans are probably single employer plans, and the way you are filing sounds right to me.