First Time Filer

[Guest ehs]

I have a small employer, who for the first time has consistently maitained 100+ enrollment at the beginning of the plan year in its welfare benefit plans (health, dental and life). Since the employer has offered these benefits for many years, is it necessary to locate the original plan effective date or can we use the date they first went over the threshold? I know I have seen a discussion or help on this before, but it has been awhile.....

[Guest b2kates]

should use the actual original effective date, not the date when first exceeded 100

[RCK]

I agree, you should use the plan effective date.

But I'd add that plan effective year is probably pretty important, plan effective month is less important, and plan effective day is of virtually no value.