Schedule A - Commissions Paid

[Guest Alison Williams]

Are commissions paid for insurance contract coverage by the employer on behalf of the plan reported on the Schedule A? Must the commissions be reported if they were not paid by the Plan itself? (I know the Schedule A must be prepared). Thanks!

[KIP KRAUS]

Typically if you have any insured welfare benefits commissions are likely paid directly by the insurer to the broker/insurance agent. Commissions paid should be shown on the Schedule A submitted by the insurer. These commissions are reported on the Schedule A.

If your employer is paying commission/fees outside of the insurance contracts it is my opinion that you do not show these payments on your Schedule a.