About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

2018 Op. Ohio Att'y Gen. [i] (2018)

handle is hein.sag/sagoh0164 and id is 1 raw text is: 









January 17, 2018


The Honorable D. Michael Haddox
Muskingum   County Prosecuting Attorney
P.O. Box 189
27 North Fifth Street, Suite 201
Zanesville, Ohio 43702-0189


SYLLABUS:                                                                 2018-001


       1.     A township's reimbursement pursuant to R.C. 505.60(D) of out-of-pocket
              premiums  attributable to health care insurance that a township officer
              obtains from the officer's private employer after electing not to participate
              in the township's group health care insurance plan does not constitute a
              qualified small employer health reimbursement arrangement under  26
              U.S.C.A. § 9831(d) (West Supp. 2017).

       2.     Insofar as a township's reimbursement pursuant to R.C. 505.60(D) of out-
              of-pocket premiums  attributable to health care insurance that a township
              officer obtains from the officer's private employer is a group health
              plan, and is not  a qualified small employer  health reimbursement
              arrangement, it shall comply with the annual dollar limit prohibition of
              42 U.S.C.A. § 300gg-11(a) (West 2011).

       3.     A township may  not reimburse an officer under R.C. 505.60(D) for out-of-
              pocket premiums   attributable to health care insurance benefits that a
              township officer obtains from the officer's private employer after electing
              not to participate in the township's group health care insurance plan unless
              the reimbursement   is integrated with another group  health plan  in
              accordance with federal law.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most