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Proposed Excepted Benefit Rules Update Limited Wraparound Coverage Criteria
Practical Law Company Link to more items from this source
[Guidance Overview]
Dec. 28, 2014

"[T]he new proposed regulations would impose five requirements for limited wraparound coverage to constitute an excepted benefit ... Under the revised criteria, employer-sponsored limited wraparound coverage would be an excepted benefit if it: [1] Covers additional benefits.... [2] Is limited in amount.... [3] Meets three nondiscrimination requirements ... [4] Meets certain plan eligibility requirements.... [5] Is properly reported to HHS and the Office of Personnel Management (OPM)."

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