Individual Insurance Carve Out
Page 13

        • C’ Corp owner Carve Out

                   – The C’ Corp owners are eligible for tax free
                      benefits but want to establish HRA plans
                      for the employees and have separate HSA
                      plans for themselves.

                  – Individual insurance plans are obtained for the
                     owner only if:

            
                            • With no unacceptable exclusions or riders

                              
                            >> and <<

                            • Does not cause the group plan to fall
                              below the minimum eligible participation
                              requirements. 

                         (These requirements need to be verified by each insurance company)

Table of Contents

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