Voluntary Benefits - pre tax - ACA change

[TPApril]

Hello, looking for some clarity or clarification if you please. Is there a change related to the ACA in which fully voluntary benefits that have to do with health benefits, paid 100% by employees, but paid as pre-tax premiums are now considered to be 'group health plans' which are treated as ERISA benefits no longer accessible to the voluntary plan safe harbor?

[Chaz]

There is nothing in the ACA that changes the voluntary benefits safe harbor. There has always been a question as to whether an employer permitting the premiums to be paid pre-tax constitutes enough employer involvement in the arrangement to take the benefits out of the safe harbor.

[TPApril]

Chaz: Thank you. So is it correct then it's not clear if there's an SPD requirement either?

[GBurns]

That depends on whether or not the safe harbor is applicable, and usually it is not. In other words it is not clear if your arrangement meets the safe haror requirements.