How does a single employer plan differ from a multi-employer plan?
A Multiple Employer Welfare Benefit Plan is a welfare benefit plan that is part of a 10-or-more employer plan and that qualifies for special treatment under I.R.C. 419A(f)(6). In order for a Plan to qualify, it must be a plan to which at least 10 employers contribute, and to which no single employer contributes more than 10% of the total contributions made by all employers, and in addition is not “experience-rated.” The Plan is not a Multiple Employer Plan, and therefore is not qualified under these special rules.
Related Questions
- If Anthem performs COBRA administration for the plan, how does the employer notify Anthem that a Qualifying Event has occurred and how much time does the employer have to notify Anthem?
- What is a Multi-Employer Plan? What if an employer contributes to a Multi-Employer Plan?
- How does the Integrity Plan differ from a multiple employer welfare benefits plan?
