2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 513B - SMALL GROUP HEALTH COVERAGE
513B.3 - APPLICABILITY AND SCOPE.

        513B.3  APPLICABILITY AND SCOPE.
         This subchapter applies to a health benefit plan providing
      coverage to the employees of a small employer in this state if any of
      the following apply:
         1.  Any portion of the premium or benefits is paid by or on behalf
      of the small employer.
         2.  An eligible employee or dependent is reimbursed in any manner
      by or on behalf of the small employer for any portion of the premium
      or benefits.
         3.  The health insurance coverage is treated by the employer or
      any of the eligible employees or dependents as part of a coverage or
      program for the purposes of section 106, 125, or 162 of the Internal
      Revenue Code as defined in section 422.3.
         4. a.  Except as provided in paragraph "b", for purposes
      of this subchapter, carriers that are affiliated companies or that
      are eligible to file a consolidated tax return shall be treated as
      one carrier and any restrictions or limitations imposed by this
      subchapter shall apply as if all health insurance coverages delivered
      or issued for delivery to small employers in this state by such
      carriers were issued by one carrier.
         b.  An affiliated carrier which is a health maintenance
      organization possessing a certificate of authority issued pursuant to
      chapter 514B shall be considered to be a separate carrier for the
      purposes of this subchapter.
         c.  Unless otherwise authorized by the commissioner, a small
      employer carrier shall not enter into one or more ceding arrangements
      with respect to health insurance coverages delivered or issued for
      delivery to small employers in this state if the arrangements would
      result in less than fifty percent of the insurance obligation or risk
      for such health insurance coverages being retained by the ceding
      carrier.  

         91 Acts, ch 244, § 3; 92 Acts, ch 1167, § 2; 97 Acts, ch 103, §
      12, 13