Form 5500, Schedule F line 6 reporting for a Premium Only Plan

[Guest Sara H]

Does somebody have a good source of information that I could go to to determine EXACTLY what should and shouldn't be included on line 6? (or if you have a good way to explain it, that would be helpful too!)

I have a hard time with the premium side of the reporting. I've been told that if the employer pays 100% of single coverage it is not included on line 6. However, if the employer pays 100% of single coverage and the employee pays the remaining premium for family coverage, the ENTIRE amount is included (even the employer paid single coverage). This means that an employer with single and married employees will have to go through and include nothing for single employees and everything for married employees? Please help!

[Guest LBH]

IF YOU HAVE AN EMPLOYER PAYING 100% OF AN EMPLOYEE'S HEALTH INSURANCE THEN THAT EMPLOYEE HAS NO REASON TO PARTICIPATE IN THE 125 PLAN BECAUSE THE HEALTH INSURANCE IS BEING PAID IN FULL.

THIS IS NOT INCLUDED ON LINE 6

IF YOU HAVE A EMPLOYEE THAT THE EMPLOYER IS ONLY PAYING 50% OF THE HEALTH INSURANCE BECAUSE HE HAS A FAMILY AND THE EMPLOYER WILL ONLY CONTRIBUTE THE AMOUNT OF A SINGLE EE THEN THAT EMPLOYEE IS A PARTICIPANT IN THE 125 PLAN AND ALL CONTRIBUTIONS(EE AND ER) MUST BE ENTERED ON LINE 6.

THIS LINE ALSO INCLUDES ALL LEGAL ACCOUNTING AND CONSULTING FEES ATTRIBUTABLE TO THE PLAN.

[This message has been edited by LBH (edited 04-14-99).]