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Reply to "Is anyone using a POP plan to pay for their nanny's insurance?"
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[quote=Anonymous][quote=Anonymous]I found this on an IRS publication, which seems to say employers with one employee are exempt: https://www.irs.gov/pub/irs-drop/n-15-17.pdf Code ยง 9831(a)(2) provides that the market reforms do not apply to a group health plan that has fewer than two participants who are current employees on the first day of the plan year. Accordingly, an arrangement covering only a single employee (whether or not that employee is a 2-percent shareholder-employee) generally is not subject to the market reforms whether or not such a reimbursement arrangement otherwise constitutes a group health plan.[/quote] Agreed! http://info.homeworksolutions.com/blog/update-household-employers-and-the-affordable-care-act[/quote]
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