Welfare Plan 5500 question

[MarZDoates]

Employer maintains a self-funded health plan for >100 employees.

The plan is not part of a multi-employer benefit plan that files 5500’s on behalf of all employers.

They use the services of a TPA

There is no trust account for the plan. Benefits are paid entirely from the general assets of employer and stop-loss insurance.

Employees do not make contributions to a trust account. However, employees do pay a monthly "premium" to employer

Question: Is this subject to the Schedule H and audit requirements?

[Guest b2kates]

no separate trust, plan would not be considered to be funded; therefore no audit.