We have a company with 250 participants who have a partially self-funded Welfare Plan for medical insurance.

What are the audit requirements for this plan? Can anyone point me to documentation?

Thanks for the help!!

Every welfare benefit plan with more than 100 participants must be audited .... Except the following (that have more than 100 participants) don't have to be audited:

1. Any plan that is fully insured, unfunded .... or a combination of fully insured & unfunded.