A POP (Premium only Plan) is a Section 125 Cafeteria Plan. Internal Revenue Service (IRS) Notice 2002-24 suspended the Form 5500 filing requirement for cafeteria plans. However, if the plan provides ERISA benefits, it is a welfare benefit plan and the employer must file a Form 5500 annual if the plan had 100 or more participants in the plan year.
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Disclaimer: The information provided on this website is general in nature and does not apply to any specific U.S. state except where noted. Health insurance regulations differ in each state. See a licensed agent for detailed information on your state. PeopleKeep, Inc. does not sell health insurance.