401(h) and HIPAA

[E as in ERISA]

Does HIPAA apply to 401(h) medical accounts of a qualified retirement plan?

[IRC401]

I thought that HIPAA applied only to group health plans.

[E as in ERISA]

And what about disability provisions of a retirement plan?

HIPAA defines a health plan by reference to the ERISA Section 3(1) definition of welfare plan.

There are a couple of court cases indicating that the disability portion of a retirement plan is a "welfare plan" under ERISA Section 3(1). (See Rombach v. Nestle USA Inc, 2d Cir Ct App, 2000 and McBarron v. S & T Industries Master Hourly Retirement Plan, 6th Cir Ct App, 1985) They rely on the "to the extent that" language in ERISA Sections 3(1).

In the preamble to the claims procedures regulations issued on November 21, 2000, the DOL footnoted: " Where a single plan provides more than one type of benefit, it is the Department's intention that the nature of the benefit should determine which procedural standards apply to a specific claim, rather than the manner in which the plan itself is characterized.

Has anyone researched whether 401(h), disability, etc. portions of a retirement plan are subject to HIPAA?