individual account vebas

[Guest psaltzman]

I'm interested in any information you have on health plan vebas structured as individual accounts (similar to group health savings accounts)

[Guest John Koresko]

These plans may be structured either as employer contibutions or employee contributions or a combination. The plans can be fully insured or self insured. Insurance premiums are "qualified direct costs" entitled to current deductions. Separate accounting is permitted. If benefits will be offered post-retirement, you need to be careful of discrimination if a key employee will be covered because of potential exposure under sec. 4976.

What else do you need to know?