Section 420-G:4-c - Health Coverage Tax Incentive PlanI. 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.Amended by 2019, 220:14, eff. 9/10/2019. 2010, 204:2, eff. Aug. 21, 2010. 2019, 220:14, eff. Sept. 10, 2019.