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Ohio Mandates Cafeteria Plan Offer; Delays for Federal Approval
Mercer [Guidance Overview] Aug. 17, 2009
Excerpt: Ohio employers with 10 or more employees will be required to offer uninsured employees the opportunity to purchase coverage on a pre-tax basis through a section 125 cafeteria plan under a new law (HB 1). The mandate will take effect incrementally, beginning Jan. 1, 2011, for employers with 500 or more employees; July 1, 2011, for employers with 150-500 employees; and Jan. 1, 2012, for employers with fewer employees, but these effective dates will be delayed if regulations aren't issued by July 1, 2010.
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