HIPPA applicable?

[Guest cluchfcrhurebc]

I am trying to find out if an employer (without a group health plan) allows employees to pre-tax (and he payroll deducts but pays no portion and does not select the plan) individual health insurance premium if it would be considered a group health plan under HIPPA. From what I have found HIPAA refers to ERISA to define a group plan. ERISA's definition is quite broad however safe harbor exceptions exist under DOL Reg. Sec. 2510.3-1(j) as follows: (a) no contributions are made by the employer; (B) participation is completely voluntary for employees or members; © the program is not endorsed by the employer; (d) the employer merely collects premiums through payroll deductions, remitts them to the insurer, allows the insurer to publicize the coverage, but has no other functions; and (e) the employer receives no consideration connected with the program other than reasonable compensation (without profit) for administrative services actually rendered in connection with the deductions. Any opinions out there?

[Guest BenefitsLawyer]

Permitting employees to pay the premiums on a pre-tax basis may take this out of the "voluntary employee pay all" safe harbor. The courts have gone both ways on this. So, it might be an ERISA plan and if it is, it's covered by HIPAA Administrative Simplification (including privacy).

[Guest cluchfcrhurebc]

Can you cite any specific case law that I can look up? Thanks!

[Guest BenefitsLawyer]

Butero v. Royal Maccabees Life Ins. Co., 174 F. 3d 1207 (11th Cir. 1999); Stoudmire V. Provident Life & Accident Ins. Co., 24 F. Supp. 1252 (M.D. Ala. 1998); Hrabe v. Paul Revere Life Ins. Co., 951 F. Supp. 997 (M.D. Ala. 1996).