Welfare Benefit Filing Requirements

[Guest tcunagin]

I have a client who has a Welfare Benefit plan that has medical and dental insurance partially paid by the employer and employee. The employee portion is reported pre-tax through a cafeteria plan on a separate 5500 filing. The Welfare plan reports the employer portion and Sch. A. The company also has STD paid after tax by the employee and LTD paid in total by the employer. My question is this must the STD & LTD be reported on Sch. A under the welfare benefit plan? Neither of these coverages have 100 or more participants. HELP!!!!!