Form 5500 - Schedule A - stop-loss & transplant coverage

[t.haley]

I am preparing a Form 5500 filing for a wrap plan containing a self-insured health plan as well as several insured benefits (STD, LTD, life, AD&D). The client also has a stop-loss policy and a transplant policy. Do I need to complete a Schedule A for each of these? I understand if the stop-loss policy is owned by the employer and the premium is paid out of general assets, it is not reported on a Schedule A. Does the same principle apply to the transplant coverage as well? If I do need to report these on a Schedule A, how is the participant count determined - use the same number of participants in the group health plan or only those participants whose expenses triggered the stop-loss or transplant coverage for the plan year? Any advice would be greatly appreciated!

[Flyboyjohn]

Does the transplant policy insure the employer/plan sponsor against catastrophic claims not covered by the general stop loss policy (likely) or does it insure the individual employee/participants (unlikely)?

If the likely former result then it's just like the stop loss and not reportable on Schedule A.