Flex Spending Accounts - are they subject to HIPAA?

[Guest RedShoes]

We self administer our flex plan, including premium pre-tax election, flexible spending accounts and flex daycare accounts. Fewer than 50 invididuals participate in the flex spending account and daycare accounts. However, over 100 participate in the pretax premium benefit.

Is our plan subject to HIPAA? I'm trying to determine if we need to amend our plan with regard to HIPAA, provide privacy notices and designate a privacy officer, etc.

[KJohnson]

http://ebia.com/static/weekly/questions/20...IPAA030807.html

[papogi]

Your FSA is not subject to HIPAA privacy rules. Your pre-tax premium benefit is not a group health plan. Do you self-administer the group health plan (regular medical coverage), or is it outsourced? If it is outsourced, that is subject to privacy rules regardless of the number of participants.

[KJohnson]

papogi--I think before you make that statement you need to know what Red Shoes means by "participate." My guess is if they have over 100 people in premium conversion, they have over 100 elgible to make salary reductions into the Health FSA even if less than 50 choose to do so. If that is the case, then they are covered by HIPAA privacy.

[Guest RedShoes]

Yes - we have approximately 100 people eligible to participate in the FSA. However, fewer than 50 have flex and flex daycare accounts.

[Guest RedShoes]

Forgot to answer the first question. We are fully insured for health insurance, we are self-insured for dental, but have a TPA for that. Both are handling HIPAA compliance directly with our employees.

My main concern is for our flex plan... sounds like from above, that it IS covered under HIPAA.

We also offer a medical reimbursement plan for employees who opt-out of our health insurance plan and a medical reimbursement plan for our retirees. I'm thinking these may also fall under HIPAA based on what was said above. Am I correct?