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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.