2016 New Hampshire Revised Statutes
Title XXXVII - INSURANCE
Chapter 420-G - PORTABILITY, AVAILABILITY, AND RENEWABILITY OF HEALTH COVERAGE
Section 420-G:4-c - Health Coverage Tax Incentive Plan.

    420-G:4-c Health Coverage Tax Incentive Plan. –
    I. Any carrier that offers small group health coverage in the state shall make its small employer group coverage available with a limited open enrollment period to individual employees of small employers when the coverage is purchased through a premium only cafeteria plan that satisfies the requirements of 26 U.S.C. section 125 and RSA 275:43-c.
    II. A carrier shall offer a limited open enrollment period consistent with the requirements of RSA 420-G:8, I-a during which time an employee having a cafeteria plan under RSA 275:43-c may purchase small employer group health coverage. A carrier may apply its rating factor for group size of one to the premium charged for coverage sold to an employee on an individual basis through a payroll deduction, but shall not apply participation requirements under RSA 420-G:9, I to coverage purchased by an employee through a cafeteria plan established pursuant to RSA 275:43-c.

Source. 2010, 204:2, eff. Aug. 21, 2010.