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House Journal: Page 794: Tuesday, March 25, 1997

18   class of business as to a rating period, the lowest
19   premium rate charged or offered by the small employer
20   carrier to small employers with similar case
21   characteristics for newly issued health benefit plans
22   insurance coverages with the same or similar
23   coverage."
24     6.  Page 4, by inserting after line 22 the
25   following:
26     "c.  For purposes of this subsection, a partnership
27   which establishes and maintains a plan, fund, or
28   program to provide medical care to present or former
29   partners in the partnership or to their dependents
30   directly or through insurance, reimbursement, or other
31   method, which would not be an employee benefit welfare
32   plan but for this paragraph, shall be treated as an
33   employee benefit welfare plan which is a group health
34   plan.
35     (1)  For purposes of a group health plan, an
36   employer includes the partnership in relation to any
37   partner.
38     (2)  For purposes of a group health plan, the term
39   "participant" also includes both of the following:
40     (a)  An individual who is a partner in relation to
41   a partnership which maintains a group health plan.
42     (b)  An individual who is a self-employed
43   individual in connection with a group health plan
44   maintained by the self-employed individual where one
45   or more employees are participants, if the individual
46   is or may become eligible to receive a benefit under
47   the plan or the individual's beneficiaries may be
48   eligible to receive a benefit."
49     7.  Page 4, by inserting after line 31 the
50   following:

Page 3

 1     "Sec. ___.  Section 513B.3, subsection 3, Code
 2   1997, is amended to read as follows:
 3     3.  The health benefit plan insurance coverage is
 4   treated by the employer or any of the eligible
 5   employees or dependents as part of a plan coverage
or
 6   program for the purposes of section 106, 125, or 162
 7   of the Internal Revenue Code as defined in section
 8   422.3.
 9     Sec. ___.  Section 513B.3, subsection 4, paragraphs
10   a and c, Code 1997, are amended to read as follows:
11     a.  Except as provided in paragraph "b", for
12   purposes of this subchapter, carriers that are
13   affiliated companies or that are eligible to file a
14   consolidated tax return shall be treated as one
15   carrier and any restrictions or limitations imposed by
16   this subchapter shall apply as if all health benefit
17   plans insurance coverages delivered or issued for

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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