401(h) and HIPAA

[E as in ERISA]

I tried posting this under Retirement Plans, but maybe this is the better place to post the question --

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

[papogi]

Honestly, I don't know this for sure. My reading of ERISA's HIPAA provisions and its definition of a group health plan would seem to include 401(h) accounts. Other thoughts...

[E as in ERISA]

On the Retirement Plan message board, I noted:

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.

And, accordingly, I also noted that disability provisions of a pension plan might also subject it to HIPAA....