Section 1501.003 - Applicability: Small Employer Health Benefit Plans An individual or group health benefit plan is a small employer health benefit plan subject to Subchapters C-H if it provides health care benefits covering two or more employees of a small employer and:
(1) the employer pays a portion of the premium or benefits;(2) the employer or a covered individual treats the health benefit plan as part of a plan or program for purposes of Section 106 or 162, Internal Revenue Code of 1986 (26 U.S.C. Section 106 or 162) ; or(3) the health benefit plan is an employee welfare benefit plan under 29 C.F.R. Section 2510.3-1(j).Tex. Ins. Code § 1501.003
Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 199,Sec. 2, eff. 9/1/2013.Added by Acts 2003, 78th Leg., ch. 1274, Sec. 3, eff. 4/1/2005.