POP Special Safe Harbor

[Guest cshade]

It is my understanding that dental and vision benefits are considered part of 'employer-provided accident and health insurance' under the Special Safe Harbor Test for POP. My question is that if the employer also offers Life, LTD, STD & ADD, but pays 100% of the premium, will that disqualify the plan from utilizing the Special Safe Harbor for testing? Thanks for any feedback

[Guest morris]

Since the other benefits (Life, AD&D, STD, and LTD) are 100% employer paid, they are not in the 125 plan and thus have no consideration in making a safe harbor determination.

I'm not certain of this but I think that the POP safe harbor applies only if Health insurance is being pre-taxed.