Complete the form below and click "Add" to add a plan to the list. Repeat for each eligible plan you offer.
These are the terms and definitions of items as they apply in determining your credit.
A qualifying arrangement is generally an arrangement that requires you to pay a uniform percentage or amount (not less than 50% of single coverage) of the premium cost for each enrolled employee's health insurance coverage. An arrangement that offers different tiers of coverage (for example, self-only, self-plus one, and family coverage) is generally a qualifying arrangement if it requires you to pay a uniform percentage (not less than 50%) separately for each tier of coverage you offer. However, an arrangement can be a qualifying arrangement even if it requires you to pay a uniform percentage that is less than 50% of the premium cost for some employees.
There are special rules for tax years beginning in 2010 and for multi-employer health and welfare plans. For more details, see Notice 2010-82.
For credit purposes, health insurance coverage means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance provider.
A health insurance provider is either an insurance company or another entity licensed under state law to provide health insurance coverage.
Health insurance coverage also includes coverage under the following plans.
In addition, health insurance coverage includes the following.
Health insurance coverage does not include the following benefits.
Also, because the coverage must be offered by a health insurance provider as discussed above, health insurance coverage does not include benefits provided by the following.
However, health insurance coverage may include coverage under the following plans.