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Excepted Benefits: Final Regs Provide Guidance on Dental, Vision and Employee Assistance Plans
Thompson Coburn 
[Guidance Overview] Jan. 7, 2015
"Under both the 2013 proposed regulations and the final regulations, for a dental or vision plan to be an excepted benefit plan, the requirement that participants must pay an additional premium amount has been removed.... As well, the Agencies clarified that the limited scope dental and vision do not have to be offered alongside a separate employer offer of medical coverage to meet the 'not an integral part of a group health plan' requirement. The final regulations indicate that this requirement is met if the participant may decline the dental or vision coverage or if the claims are administered under a separate contract."
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