2011 Utah Code
Title 31A Insurance Code
Chapter 30 Individual, Small Employer, and Group Health Insurance Act
Section 202 Definitions.

31A-30-202. Definitions.
For purposes of this part:
(1) "Defined benefit plan" means an employer group health benefit plan in which:
(a) the employer selects the health benefit plan or plans from a single insurer;
(b) employees are not provided a choice of health benefit plans on the Health Insurance Exchange; and
(c) the employer is subject to contribution requirements in Section 31A-30-112.
(2) "Defined contribution arrangement":
(a) means a defined contribution arrangement employer group health benefit plan that:
(i) complies with this part; and
(ii) is sold through the Health Insurance Exchange in accordance with Title 63M, Chapter 1, Part 25, Health System Reform Act; and
(b) beginning January 1, 2011, includes an employer choice of either a defined contribution arrangement health benefit plan or a defined benefit plan offered through the Health Insurance Exchange.
(3) "Health reimbursement arrangement" means an employer provided health reimbursement arrangement in which reimbursements for medical care expenses are excluded from an employee's gross income under the Internal Revenue Code.
(4) "Producer" is as defined in Subsection 31A-23a-501(4)(a).
(5) "Section 125 Cafeteria plan" means a flexible spending arrangement that qualifies under Section 125, Internal Revenue Code, which permits an employee to contribute pre-tax dollars to a health benefit plan.
(6) "Small employer" is defined in Section 31A-1-301.