Audits required for 5500

[Guest jfgc]

A self-funded medical plan has payroll deductions for dependent coverage and the employer pays 100% for employees. Premiums are paid for claims as they are incurred from the employer's general assets. There is a stop-loss policy for claims over a set dollar amount. The plan also has fully insured dental, std and ltd. Two questions- is an independent audit required and must separate 5500's be filed.