Is Form 5500 required to be filed

[jala]

Is Form 5500 required to be filed for a Health Reimbursement Arrangement when funding is made by the employer only and it is not a benefit under a cafeteria plan?

Any guidance would be appreciated. Thank You.

[ETA Consulting LLC]

I cannot answer definitively, but you must determine if the arrangement is a welfare benefit plan subject to Title I of ERISA. It is important to note that it does not have to be a cafeteria plan to meet this requirement. Is it as 419(e) plan? Is there a summary plan description for the arrangement to help make that determination?

This would merely be my approach to answering the question.

Good Luck!