SHARE Grantee Mark Hall Releases Issue Brief

April 9, 2009. The SHARE Issue Brief, “Section 125 Plans for Individual and HIPAA’s Group Insurance Provisions,” was co-authored by SHARE Investigator Mark A. Hall, J.D., of Wake Forest University Health Sciences along with his colleague from the University of Missouri Law School, Amy Monahan, J.D. The Issue Brief examines the specific legal considerations related to the Health Insurance Portability and Accountability Act (HIPAA) regulations for states that are “requiring employers to offer their employees the ability to pay for health insurance on a pre-tax basis through a ‘cafeteria’ (or premium-only) plan under section 125 of the tax code.” There is some concern that this arrangement may not be legal under HIPAA non-discrimination provisions. The legal issues are complex but important for states to understand. Unfortunately, there is no clear cut answer to date. The researchers conclude that “…the current state of the law is unclear and is subject to change.” (Click here to view issue brief)