Regulation 10 - Cafeteria Plans
230-5638 INACTIVE RULE
| Title | 230 | Department of Business Regulation (includes the Office of the Health Insurance Commissioner) |
| Chapter | XXX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
| Subchapter | XX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
| Part | 5638 | Regulation 10 - Cafeteria Plans |
| Type of Filing | Adoption |
| Regulation Status | Inactive |
| Effective | 07/01/2009 to 07/27/2018 |
Regulation Authority:
R.I. Gen. Laws §§ 27-70-1 et seq., 42-14-5, 42-14-17, 42-14.5-1 et seq and 42-35-1 et seq.
Purpose and Reason:
This regulation is promulgated pursuant to the authority granted to the health insurance commissioner under R.I. Gen. Laws §§ 27-70-1 et seq., 42-14-5, 42-14-17, 42-14.5-1 et seq. and 42-35-1 et seq. This regulation will implement the provisions of Title 27, Chapter 70, entitled “The Health Insurance Tax Incentive”(the HITI). The HITI requires each Rhode Island employer which meets a designated size requirement to adopt and maintain for its employees a cafeteria plan, also known as a Section 125 plan. This regulation allows employees and their dependents to purchase health insurance with pre-tax wages. This regulation does not require any employer to establish a group health plan, nor does it require an employer to contribute to the cost of health insurance purchased through a cafeteria plan. Furthermore, this regulation shall not be construed as requiring an employer to create a cafeteria plan in any way which would violate any federal law.
Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.